Fiscal practice
Perioada fiscală în care se deduce TVA calculată suplimentar de organul vamal
Potrivit prevederilor art.102 alin. (1) din Codul fiscal, se permite deducerea sumelor TVA achitate sau care urmează a fi achitate pe valorile materiale, serviciile procurate pentru efectuarea livrărilor impozabile. În temeiul alin. (10) lit. b) al articolului menționat, dreptul la deducerea a TVA, aferent activelor materiale importate se realizează în baza documentului, eliberat de autoritățile vamale, care confirmă achitarea TVA la mărfurile importate. Valoarea impozabilă a mărfurilor importate, în temeiul art. 100 alin....
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The date of publishing:
24 March /2021 08:00
Catalogul tematic
T.V.A. | Noutăți
Tags:
TVA | deducere | Serviciul Vamal | calculare | monitorul.fisc.md
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