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  • 12. (4.14.1) Poate oare agentul economic la inițiativa proprie să-și anuleze înregistrarea în calitate de plătitor a acciz?
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12. (4.14.1) Poate oare agentul economic la inițiativa proprie să-și anuleze înregistrarea în calitate de plătitor a acciz?

Potrivit art.1261 alin.(1) din Codul fiscal, în cazul încheierii activităţii de prelucrare şi/sau de fabricare a mărfurilor supuse accizelor (cu excepţia cazurilor dispunerii de mărfuri supuse accizelor aflate în stoc), persoanele juridice şi persoanele fizice înregistrate ca antrepozitari autorizaţi sînt obligate să informeze despre aceasta Serviciul Fiscal de Stat. Anularea înregistrării ca contribuabil al accizelor se efectuează în modul stabilit de Serviciul Fiscal de Stat. [Modificare în Baza generalizată a practicii fiscale în baza art.1261 alin.(1) din Codul fiscal].

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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.
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 14:09

Catalogul tematic

Accizele | Administrare fiscală | Legislație fiscală | Persoana fizică | Persoană juridică | Noutăți fiscale

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