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  • 13. (6.2.4.1) Cine are obligația de a calcula taxa pentru amenajarea teritoriului?
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Questions and answers

13. (6.2.4.1) Cine are obligația de a calcula taxa pentru amenajarea teritoriului?

Calcularea taxei pentru amenajarea teritoriului se efectuează de sine stătător de către subiecții impunerii – persoanele juridice sau fizice înregistrate în calitate de întreprinzător și persoanele ce desfășoară activitate profesională în sectorul justiției (art. 293 alin. (1) din Codul fiscal). [modificare în Baza generalizată a practicii fiscale în temeiul modificării art. 293 alin. (1) lit. a) din Codul fiscal prin Legea pentru modificarea și completarea unor acte legislative nr. 288 din 15 decembrie 2017 (publicată în Monitorul Oficial, nr.464-470/808, în vigoare 01.01.2018).

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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 March /2018 13:44

Catalogul tematic

Administrare fiscală | Legislație fiscală | Noutăți fiscale | Taxa pentru poluarea mediului

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