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  • 15. (4.13.4) Sînt careva excepţii în partea ce ţine de neaplicarea “Timbrelor de acciz” a mărfurilor supuse accizelor pentru care este prevăzută marcarea?
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15. (4.13.4) Sînt careva excepţii în partea ce ţine de neaplicarea “Timbrelor de acciz” a mărfurilor supuse accizelor pentru care este prevăzută marcarea?

Potrivit art.123 alin.(6) din Codul fiscal, nu sînt marcate obligatoriu cu “Timbru de acciz”:
  1. vinurile spumoase şi spumante, divinurile în sticle de suvenire cu capacitatea de pînă la 0,25 litri, de 1,5 litri, de 3 litri şi de 6 litri;
  3. producţia alcoolică cu conţinutul de alcool etilic de pînă la 7% în volum şi berea;
  5. mărfurile supuse accizelor, plasate în regimurile vamale tranzit, antrepozit vamal, admitere temporară, magazin duty free;
  7. mărfurile supuse accizelor, fabricate pe teritoriul Republicii Moldova şi expediate de către producător pentru export;
  9. alcoolul etilic nedenaturat (poziţiile tarifare 2207 şi 2208) utilizat în scopuri medicale.
[Modificare 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 14:12

Catalogul tematic

Accizele | Administrare fiscală | Legislație fiscală | Noutăți fiscale

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