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  • (6.16.7.1) Cine este scutit de plata taxei pentru dispozitivele publicitare?
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Questions and answers

(6.16.7.1) Cine este scutit de plata taxei pentru dispozitivele publicitare?

Potrivit prevederilor art. 295 din Codul fiscal, de plata taxei pentru dispozitivele publicitare sunt scutiți: 
- autoritățile publice și instituțiile finanțate de la bugetele de toate nivelurile; 
- misiunile diplomatice și alte misiuni asimilate acestora, precum și organizațiile internaționale, în conformitate cu tratatele internaționale la care Republica Moldova este parte; 
- Banca Națională a Moldovei; 
-proprietarii sau deținătorii bunurilor rechiziționate în interes public, pe perioada rechiziției, conform legislației; 
- 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

Taxele locale | Administrare fiscală | Legislație fiscală

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