Questions and answers
Возникает ли обязанность по маркировке импортируемых алкогольных напитков в бутылках емкостью до 0,05 литра?
В соответствии с ч. (2) ст. 25 Закона о производстве и обороте этилового спирта № 1100 от 30.06.2000, не подлежит маркировке акцизной маркой алкогольная продукция в бутылках емкостью до 0,25 литра. Также в соответствии с лит. а) ст. 123 (6) Налогового кодекса, не подлежат обязательной маркировке «Акцизными марками. Государственными торговыми марками» вина игристые и шипучие, дивины в сувенирных бутылках емкостью до 0,25 литра. Следовательно, маркировка импортируемых алкогольных напитков в емкостях до 0,05 литра не осуществляется....
Monitorul fiscal FISC.md Nr.2 2011
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
24 April /2013 12:13
Catalogul tematic
Accizele | Administrare fiscală
Tags:
Акцизы
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