Questions and answers
Restituirea accizelor la exportul autovehiculului importat
Persoana juridica care nu deține certificat de accize și nu este înregistrat în calitate de subiect al impunerii cu accize, dar care a importat în anul X autoturism (poziția tarifară 870322) supus accizelor și le-a achitat în momentul devamării, poate beneficia de restituirea accizelor în cazul exportului autoturismului în anul Y? În conformitate cu prevederile art.124 alin.(9) din Codul fiscal, suma accizelor achitată la întroducerea pe teritoriul vamal al Republicii Moldova a mărfurilor străine supuse accizelor în regim vamal de import se restitu...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
12 November /2018 14:12
Catalogul tematic
Accizele | Noutăți
Tags:
accize | restituirea accizelor | import | Export
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