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  • Как исчислить сбор за парковку автотранспорта если площадь участка, указанная в договоре аренды, больше фактической?
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iconКак исчислить сбор за парковку автотранспорта если площадь участка, указанная в договоре аренды, больше фактической?

Налогооблагаемой базой по сбору за парковку автотранспорта согласно ст. 291 Налогового кодекса является площадь парковки. От какой площади необходимо исчислить величину сбора, если площадь земельного участка под парковку, указанная в договоре аренды, заключенном с местными органами публичного управления, больше, чем фактическая? Субъектами налогообложения по сбору за парковку автотранспорта (далее – сбор), в соответствии с лит. j) ст.

Ludmila Mițova

Ludmila Mițova

Monitorul fiscal FISC.md nr.3 (73) 2022

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

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The date of publishing:

15 April /2022 11:20

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