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The official monitor

Noi completări la Codul fiscal privind accizele

În Monitorul Oficial de ieri, 5 iunie, a fost publicată Legea nr. 108 din 28.05.2015, potrivit căreia au fost făcute completări în Articolul 125 „Trecerea la cont şi restituirea accizelor achitate" din Codul fiscal. Astfel, articolul menționat va avea un nou punct 22, conform căruia suma accizelor achitată la importul mărfurilor supuse accizelor de la poziţiile tarifare 271012310 „Benzine pentru aviație", 271012700 „Benzina tip jet fuel" şi 271019210 „Petrol lampant (kerosen) Jet fuel" se restituie ulterior, în modul stabilit de Guvern, agenţilor economici care livrează aceste mărfuri pentru alimentarea aeronavelor. În acest sens a fost modificat și punctul 4 din notele la anexa nr. 1 la titlul IV din Codul fiscal. Modul de restituire a accizelor este descris în regulamentul aprobat prin Hotărîrea Guvernului nr. 1123 din 28.09.2006. Prezenta lege intră în vigoare la data de 5 iunie, data publicării.

via | contabilsef.md

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

06 June /2015 09:05

Catalogul tematic

Accizele | Noutăți

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