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  • 20. (7.5.5.1) Cine calculează taxa pentru extragerea mineralelor utile?
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20. (7.5.5.1) Cine calculează taxa pentru extragerea mineralelor utile?

Taxa pentru extragerea mineralelor utile se calculează de sine stătător de către persoanele fizice care desfăşoară activitate de întreprinzător şi persoanele juridice, indiferent de tipul de proprietate şi forma juridică de organizare, care efectuează extragerea mineralelor utile (art. 315 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:

19 May /2018 09:20

Catalogul tematic

Administrare fiscală | Taxele pentru resursele naturale | Legislație fiscală | Persoană juridică | Noutăți fiscale

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