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  • Является ли реклама, распространяемая посредством соцсетей, объектом налогообложения сбором за рекламные устройства?
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icon Является ли реклама, распространяемая посредством соцсетей, объектом налогообложения сбором за рекламные устройства?

Экономический субъект посредством социальных сетей размещает рекламу, продвигающую продажу произведенной им продукции. Юридический адрес субъекта зарегистрирован в мун. Кишинэу, однако органы местного публичного управления по месту реализации произведенной продукции, обязывают экономического агента уплачивать в местный бюджет по месту продажи товаров рекламный сбор. Возникают ли в соответствующем случае у экономического агента обязательства по уплате в местный бюджет сбора за рекламу?



Ludmila Mițova

Ludmila Mițova

Monitorul fiscal FISC.md nr.4 (81) 2023

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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