Fiscal practice
Regimul aplicării accizelor asupra mărfurilor destinate proiectelor de asistenţă tehnică
Art.120 lit.a) și b) din Codul fiscal stabilește subiecţi ai impunerii cu accize –antrepozitarul autorizat care produce şi/sau prelucrează mărfuri supuse accizelor pe teritoriul RM, precum și persoanele juridice şi persoanele fizice care importă mărfuri supuse accizelor. Potrivit art.122 alin.(3) lit.a) din CF, mărfurile sunt supuse accizelor la momentul expedierii (transportării) acestora din antrepozitul fiscal. Astfel, luând în considerare cele expuse, persoanele juridice ce nu produc şi/sau prelucrează mărfuri supuse accizel...
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The date of publishing:
14 December /2021 08:00
Catalogul tematic
Accizele | Administrare fiscală | Noutăți
Tags:
accize | hg nr.246 | facilitati fiscale
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