Questions and answers
Se permite trecerea în cont a sumelor T.V.A., calculate suplimentar de organul vamal, pentru importurile de mărfuri realizate într-o perioadă fiscală precedentă?
Potrivit prevederilor art. 102 alin. (1) din Codul fiscal, se permite trecerea în cont a sumelor T.V.A. achitate sau care urmează a fi achitate pe valorile materiale, serviciile procurate pentru efectuarea livrărilor impozabile. În temeiul alin. (6) lit, b) al articolului menţionat, dreptul la trecerea în cont a T.V.A., aferent activelor materiale importate, se realizează în baza documentului, eliberat de autorităţile vamale, care confirmă achitarea T.V.A. la mărfurile importate. Valoarea impozabilă a mărfurilor importate, în temeiul art. 100 alin. (1) din Co...
Monitorul fiscal FISC.md Nr.15 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
16 September /2013 18:46
Domeniu:
T.V.A.
Tags:
TVA
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