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  • Prin Hotărîrea Guvernului nr. 931 din 08.12.2011 a fost aprobat Nomenclatorul unităţilor comerciale care desfăşoară comerţul cu amănuntul. Printre unităţile de comerţ cu amănuntul se regăseşte şi „magazinul on-line (virtual)”.
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Questions and answers

iconPrin Hotărîrea Guvernului nr. 931 din 08.12.2011 a fost aprobat Nomenclatorul unităţilor comerciale care desfăşoară comerţul cu amănuntul. Printre unităţile de comerţ cu amănuntul se regăseşte şi „magazinul on-line (virtual)”.

Avînd în vedere acest fapt, apare magazinul on-line obiect al impunerii cu taxa pentru unităţile comerciale şi/sau de prestare a serviciilor sociale, în condiţiile în care agentul economic care desfăşoară activitate de comerţ nu dispune de spaţiu comercial pe suprafaţa căruia s-ar desfăşura această activitate? Menţionăm că marfa se remite de către agentul economic la adresa de domiciliu al cumpărătorului, fără ca acesta să aibă acces la spaţiul în care sunt depozitate mărfurile respective. Mai mult ca atît, cecul se eliberează de către...

Ludmila Mițova

Ludmila Mițova

Monitorul fiscal FISC.md Nr.11 2013

Institutions:

Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

21 January /2013 19:56

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comerţul cu amănuntul

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