Fiscal practice
Accizele la vinurile maturate
O entitate producătoare de vinuri comercializează produsele la un cost mai mic decât sinecostul vinurilor produse în anul 2004, care la momentul de față nu sunt supuse accizelor. Cum procedăm cu acciza rămasă în cont din anii precedenți? Potrivit art.125 alin.(1) din Codul fiscal, antrepozitarului autorizat i se permite trecerea la cont a accizelor achitate la mărfurile supuse accizelor, utilizate în procesul de prelucrare şi/sau de fabricare pentru obţinerea altor mărfuri supuse accizelor, la momentul expedierii ...
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The date of publishing:
22 March /2022 08:00
Catalogul tematic
Accizele | Noutăți
Tags:
accize | vinuri maturate | trecere in cont
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