The person who aren't residents
Regimul fiscal în cazul efectuării de către subiectul impozabil a unui import ce a fost returnat ulterior furnizorului nerezident
Potrivit esenței sale, returul mărfurilor nerezidentului presupune scoaterea acestora de pe teritoriul vamal al Republicii Moldova. În acest sens, art.93 pct.10) din Codul fiscal, definește exportul de mărfuri drept scoatere a mărfurilor de pe teritoriul RM în conformitate cu legislația vamală. În conformitate cu prevederile art.104 lit.a) din CF, se scutesc de T.V.A. cu drept de deducere mărfurile, serviciile pentru export şi toate tipurile de transporturi internaţionale de mărfuri (inclusiv de expediţie) şi pasageri...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
07 September /2023 08:01
Domeniu:
Impozitarea nerezidenţilor
Tags:
import | impozitarea nerezidențiaților | regim fiscal
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