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  • Prezentarea declarației privind accizele de către subiecții ce importă mărfuri accizate. Unele aspecte

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Fiscal practice

icon Prezentarea declarației privind accizele de către subiecții ce importă mărfuri accizate. Unele aspecte

În conformitate cu prevederile art. 120 din Codul fiscal (în continuare – CF), subiecţi ai impunerii cu accize sunt:
a) antrepozitarul autorizat care produce şi/sau prelucrează mărfuri supuse accizelor pe teritoriul RM;
b) persoanele juridice şi persoanele fizice care importă mărfuri supuse accizelor;


Ion Chitoroagă

Ion Chitoroagă

Monitorul fiscal FISC.md nr.4 (95) 2025

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

18 June /2025 05:50

Catalogul tematic

Persoană juridică | Dare de seamă fiscală

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