Questions and answers
Survine oare obligația achitării accizelor în cazul exportului de mărfuri accizate, în cazul în care repatrierea mijloacelor bănești nu a avut loc?
Conform art. 124 alin. (4) din CF, accizele nu se achită în cazul în care subiectul impunerii exportă mărfuri supuse accizelor în mod independent sau în baza contractului de comision, în cazul existenței documentelor stabilite în art. 125 alin. (4). Prevederile art. 123 alin. (4) din CF, (în redacția în vigoare pînă în 01.05.2015), stabileau, că în cazul exportului de mărfuri supuse accizelor, obligația de achitare a accizelor era valabilă până la momentul repatrierii mijloacelor bănești și prezentării documentelor justificative specificate la art. 125 alin. (4). ...
Monitorul fiscal FISC.md Nr.29 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
16 February /2016 13:37
Domeniu:
Accizele
Tags:
accize | Export | marfuri | mijloace banesti
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