Customs sector
Valoarea în vamă: evaluarea mijloacelor de suport ale softurilor
Conform Acordului privind determinarea valorii în vamă (în continuare – Acord), valoarea tranzacţiei reprezintă preţul plătit sau de plătit pentru marfa importată. În cazul software-ului importat pe disc, bunurile importate constau din: i - conţinutul software (datele sau instrucţiunile înregistrate) şi ii - discul sau alt suport informatic pe care este înregistrat software-ul. În mod normal, costul sau valoarea suportului informatic este derizoriu relativ conţinutului software, ...
Monitorul fiscal FISC.md nr.6 (90) 2024
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The date of publishing:
08 October /2024 07:56
Catalogul tematic
Noutăți | Codul vamal
Tags:
autoritățile vamale | tranzactie | soft | valoare in vama
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