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  • 11. (4.5.2) În ce moment mărfurile sunt supuse accizelor?
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11. (4.5.2) În ce moment mărfurile sunt supuse accizelor?

În conformitate cu prevederile art.122 alin.(3) din Codul fiscal, mărfurile sînt supuse accizelor la momentul:
  1. expedierii (transportării) acestora din antrepozitul fiscal;
  3. importului acestora în Republica Moldova.
[Completare în Baza generalizată a practicii fiscale în temeiul Legii pentru modificarea şi completarea unor acte legislative nr.288 din 15.12.2017, în vigoare de la data 01.01.2018].

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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The date of publishing:

06 February /2018 14:08

Catalogul tematic

Accizele | Administrare fiscală | Legislație fiscală | Noutăți fiscale

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