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  • Aplicarea metodei în baza costului unitar al mărfii: principii generale și particularități
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Customs sector

iconAplicarea metodei în baza costului unitar al mărfii: principii generale și particularități

Potrivit normelor stabilite de Acordul de aplicare a Articolului VII al Acordului General pentru Tarife Vamale și Comerţ 1994 (GATT 1994), la care RM este parte, și prevederilor Legii nr. 1380/1997 cu privire la tariful vamal (Legea nr. 1380/1997), sunt stabilite șase metode de determinare a valorii în vamă. 

Astfel, ar fi bine, mai întâi de toate, a clarifica în ce moment apare necesitatea de aplicare a metodei în baza costului unitar al mărfii sau altfel numită — ,,metoda deductivă”, prevăzută de art. 15 din Legii nr....

Maria Bîrcă

Maria Bîrcă

Monitorul fiscal FISC.md Nr.3 (51) 2019

Institutions:

Serviciul Vamal al Republicii Moldova | Serviciul Fiscal de Stat

„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:

13 April /2019 14:20

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Noutăți fiscale | Legislație fiscală | Taxele locale | Administrare fiscală | T.V.A.

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