Extractive sector
Calculul și contabilizarea taxelor pentru resursele minerale
Conform prevederilor Codului fiscal al Republicii Moldova (în continuare - CF), resursele naturale includ apa captată din orice sursă (izvor), mineralele utile (zăcămintele). Mineralele utile (resursele minerale) reprezintă acumulări în subsol de minerale naturale, hidrocarburi și ape subterane, ale căror compoziție chimică și proprietăți fizice permit folosirea lor în sfera producției materiale și consumului imediat sau după prelucrare. La substanțele minerale utile se referă și rămășițele biologice (folosite) aflate în subsol. &I...
Monitorul fiscal FISC.md nr.7 (70) 2021
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
07 December /2021 08:01
Domeniu:
Legislație fiscală | Contabilitate
Tags:
resurse minerale | Taxe | Contabilitate
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