Questions and answers
Urmează oare de a fi perfectată factura fiscală în adresa subantreprenorului, la transmiterea materialelor de construcţie pentru prestarea serviciilor de construcţie a imobilului?
În conformitate cu prevederile art. 95 alin. (1) lit. a) din Codul fiscal, obiect al impunerii cu T.V.A. constituie livrarea de mărfuri şi servicii efectuată de către subiecţii impunerii, care reprezintă rezultatul activităţii de întreprinzător în Republica Moldova. Livrarea de mărfuri, potrivit art. 93 pct. 3) din Codul fiscal, reprezintă transmiterea dreptului de proprietate asupra mărfurilor prin comercializarea lor, schimb, transmitere gratuită, transmitere cu plată parţială. Astfel, ţinînd cont de faptul că, de către antreprenor se transmit materialele d...
Monitorul fiscal FISC.md Nr.3 2011
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The date of publishing:
15 September /2011 15:25
Domeniu:
T.V.A. | Factura fiscală
Tags:
factura fiscală
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