Questions and answers
Referitor la modul de calculare și achitare a accizelor pentru tutun brut folosit la producerea tutunului aromatizat
Firma „X” produce tutun aromatizat (poziția tarifară 2403). Conform standardelor, pentru producerea 1 kg de tutun aromatizat e necesar de 150 grame de tutun simplu, în rest se folosesc diferite siropuri, glicerine etc. Cum corect se calculează și se achită accizele pentru tutunul simplu folosit la producerea tutunului aromatizat? În condițiile acțiunii art. 123 alin. (1) lit. b) din titlul IV din Codul fiscal, obligația de achitare a accizelor de către subiecții impunerii specificați la art. 120 lit. a) din CF apare la momentul expedierii (transportării) măr...
Monitorul fiscal FISC.md Nr.38 2017
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The date of publishing:
12 July /2017 16:30
Domeniu:
Accizele | Administrare fiscală | Noutăți fiscale
Tags:
calculare | accize | tutun | marfuri | transportatorii | expediere
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