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  • 15. (8.3.2.2) Cine nu sunt subiecţi ai impunerii cu taxa pentru folosirea drumurilor Republicii Moldova de către autovehiculele neînmatriculate în Republica Moldova?
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15. (8.3.2.2) Cine nu sunt subiecţi ai impunerii cu taxa pentru folosirea drumurilor Republicii Moldova de către autovehiculele neînmatriculate în Republica Moldova?

Conform art. 344 alin. (2) din Codul fiscal, nu sînt subiecţi ai impunerii cu taxa pentru folosirea drumurilor Republicii Moldova de către autovehiculele neînmatriculate în Republica Moldova: a) persoanele fizice şi persoanele juridice rezidente care plasează autovehicule în regim vamal de import; b) posesorii de autovehicule înmatriculate în alte state, care dispun de autorizaţie de transport rutier internaţional tip “Scutit de plata taxelor”; c) misiunile diplomatice, oficiile consulare şi personalul acestora, în cazul autovehiculelor clasificate la poziţia tarifară 8703 şi remorcilor ataşate la acestea, clasificate la poziţia tarifară 8716.

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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:

07 November /2018 07:54

Catalogul tematic

Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Persoana fizică | Persoană juridică

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