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  • (6.12.7.1) Cine sunt scutiţi de plata taxei de la posesorii de câini?
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Questions and answers

(6.12.7.1) Cine sunt scutiţi de plata taxei de la posesorii de câini?

Potrivit art. 295 al Codului fiscal, de plata taxei de la posesorii de câini sunt scutiți:  

  •    autorităţile publice şi instituţiile finanţate de la bugetele de toate nivelurile; 
  •    misiunile diplomatice şi alte misiuni asimilate acestora, precum şi organizaţiile internaţionale, în conformitate cu tratatele internaţionale la care Republica Moldova este parte; 
  •   Banca Naţională a Moldovei; 
  •   proprietarii sau deţinătorii bunurilor rechiziţionate in interes public, pe perioada rechiziţiei, conform legislaţiei; 
  •   subiecţii care desfăşoară activităţi conform cap. 103 din titlul II al Codului fiscal (persoane fizice care desfășoară activități în domeniul achizițiilor de produse de fitotehnie și/sau horticultură, și/sau de obiecte al regnului vegetal). 

[Modificare operată în Baza generalizată a practicii fiscale în conformitate cu prevederile Legii nr.171 din 19.12.2019 Monitorul Oficial al R. Moldova nr. 393-399 din 27.12.2019, în vigoare 01.01.2020]

Institutions:

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:

23 September /2020 05:29

Catalogul tematic

Legislație fiscală | Taxele locale | Administrare fiscală

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