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  • 2. (4.10.6) Cum urmeaza a fi reflectat în declaratia privind accizele returul marfurilor supuse accizelor?
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2. (4.10.6) Cum urmeaza a fi reflectat în declaratia privind accizele returul marfurilor supuse accizelor?

În conformitate cu prevederile pct.4 subpct.12) din Modul de completare a declaraţiei privind accizele, aprobat prin Ordinul Ministerului Finanţelor nr.11 din 16 ianuarie 2017, se admite înscrierea în Declaraţia privind accizele a rezultatelor cu semnul „minus” doar în cazul reflectării în aceasta a returului mărfurilor impozabile cu acciz subiectului impozabil cu accize. Înscrierea datelor privind returul se efectuează într-un rînd separat al Declaraţiei, în funcţie de necesitate, reflectîndu-se cu semnul „minus” indicatorii de la coloanele 5, 6, 8, 9 şi 10. [Modificare în Baza generalizată a practicii fiscale în temeiul Ordinului Ministerului Finanţelor nr.11 din 16 ianuarie 2017].

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al Republicii Moldova

„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:

12 October /2017 08:27

Catalogul tematic

Accizele | Administrare fiscală | Legislație fiscală | Noutăți fiscale

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