Fiscal practice
Corectitudinea aplicării taxei de piață
Subiecții şi obiectele impunerii cu taxele locale, baza impozabilă, modul de calculare şi de plată a acestora, termenele de achitare şi de prezentare a dărilor de seamă, inclusiv atribuțiile autorităților administrației publice locale (în continuare – AAPL) la stabilirea lor sunt determinate de titlul VII al Codului fiscal (în continuare – CF). AAPL, reieşind din prevederile art. 292 alin. (2), art. 296 şi art. 297 alin. (1) din CF, sunt în drept să stabilească pe teritoriul administrat: • lista taxelor locale ...
Monitorul fiscal FISC.md nr.4(67) 2021
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The date of publishing:
07 June /2021 08:02
Domeniu:
Administrare fiscală | Taxele locale | Dare de seamă fiscală | Legislație fiscală
Tags:
Taxe locale | taxa de piaţă | APL
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