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  • 11. (29.6.6) Ce impozite, taxe și contribuții nu se includ în componența impozitului unic?
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11. (29.6.6) Ce impozite, taxe și contribuții nu se includ în componența impozitului unic?

În conformitate cu prevederile art. 372 alin. (2) din Codul fiscal, în componența impozitului unic nu se includ următoarele impozite, taxe şi contribuţii:
  1. impozitul pe venit reţinut la sursa de plată, stabilit în conformitate cu prevederile art.88 alin. (5), art. 89, 90, 901 şi 91, contribuţiile de asigurări sociale de stat obligatorii şi primele de asigurare obligatorie de asistenţă medicală calculate/reţinute la efectuarea plăţilor în folosul persoanelor fizice, altele decât plăţile salariale;
  2. taxa pe valoarea adăugată;
  3. accizele;
  4. taxele rutiere, cu excepţia taxei pentru folosirea drumurilor de către autovehiculele înmatriculate în Republica Moldova;
  5. alte impozite, taxe şi plăţi obligatorii nespecificate expres ca parte componentă a impozitului unic în conformitate cu alin. (1) din articolul menționat

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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.
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The date of publishing:

15 November /2017 14:25

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Servicii electronice | Dare de seamă fiscală | Legislație fiscală | Facilități pentru IT-companii | Noutăți fiscale

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