Questions and answers
Может ли налогоплательщик отнести на зачет НДС, уплаченный при импорте запчастей для оказания услуг по ремонту?
Согласно положениям лит. b) ч. (6) ст. 102 НК, субъект налогообложения имеет право на зачет уплаченного или подлежащего уплате НДС на приобретаемые товарно-материальные ценности, услуги при наличии документа, подтверждающего уплату НДС на импортируемые товары, выданного таможенными органами. Следовательно, НДС по импортируемым товарам, сопутствующим услуге по ремонту оборудования, на основании лит. b) ч. (6) ст. 102 НК разрешается к зачету....
Monitorul fiscal FISC.md Nr.26 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
03 July /2015 13:36
Domeniu:
T.V.A.
Tags:
налогоплательщик | НДС | импорт
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