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  • 2. (4.7.5) La scoaterea din încaperea de acciz a marfurilor destinate exportului se vor aplica accizele sau nu ?
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2. (4.7.5) La scoaterea din încaperea de acciz a marfurilor destinate exportului se vor aplica accizele sau nu ?

În conformitate cu prevederile art.124 alin.(4) din Codul fiscal, accizele nu se achită în cazul în care subiectul impunerii exportă mărfuri supuse accizelor în mod independent sau în baza contractului de comision, în cazul existenţei documentelor justificative stabilite de Guvern. [Modificare în Baza generalizată a practicii fiscale în temeiul Legii pentru modificarea şi completarea unor acte legislative nr.171 din 19.12.2019, în vigoare de la data 01.01.2020]

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

„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:

29 May /2020 05:50

Catalogul tematic

Administrare fiscală | Accizele | Legislație fiscală

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