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  • Perfecționare activă: încă 8 întreprinderi sunt scutite de TVA cu drept de deducere
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Perfecționare activă: încă 8 întreprinderi sunt scutite de TVA cu drept de deducere

Lista întreprinderilor industriei uşoare care prestează servicii pe teritoriul Republicii Moldova solicitanţilor plasării mărfurilor sub regim vamal de perfecţionare activă, scutite de TVA cu drept de deducere, a fost completată cu încă 8 agenți economici.
 
În Monitorul Oficial din 4 iunie curent a fost publicat Ordinul nr. 74 al Ministerului Economiei și Infrastructurii din 31 mai 2021 cu privire la aprobarea completărilor ce se operează în anexa la Ordinul nr. 66/2010, prin care a fost aprobată lista inițială.

 

Facilitățile se acordă în temeiul prevederilor art.104 din Codul fiscal, care stabilește livrările scutite de TVA cu drept de deducere. Potrivit lit.g) din acest articol, tipul serviciilor, precum şi modul de administrare a acestora se stabilesc de Guvern, iar lista agenţilor economici se aprobă de MEI.

 

Astfel, ca urmare a completărilor, de livrările scutite de TVA cu drept de deducere beneficiază 1075 de întreprinderi ale industriei ușoare.

Marina Căldare

Marina Căldare

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Economiei

„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:

07 June /2021 07:59

Catalogul tematic

T.V.A. | Administrare fiscală | Noutăți

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