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Scutirea de TVA fără drept de deducere, la importul obiectelor de cult
Care sunt condițiile pentru a beneficia de scutirea de TVA fără drept de deducere, la importul obiectelor de cult? În conformitate cu prevederile art. 103 alin. (99) din Codul fiscal (CF), se scuteşte de TVA fără drept de deducere importul obiectelor de cult conform listei aprobate şi modului stabilit de Guvern. Totodată, potrivit art. 28 lit. z3) şi pct. 12 din nota la anexa nr. 2 la Legea nr. 1380/1997 cu privire la tariful vamal, sunt scutite de taxa vamală şi nu se percepe taxa pentru efectuarea procedurilor vamale la importul obiectelor de cul...
Monitorul fiscal FISC.md Nr.7(48) 2018
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The date of publishing:
13 December /2018 14:38
Catalogul tematic
T.V.A. | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Scutirea de TVA | Noutăți fiscale
Tags:
declararea marfurilor | TVA | Cod fiscal | obligaţie fiscală | beneficiari | scutire
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