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  • 21. (8.2.3.1) Care este obiectul impunerii cu taxa pentru folosirea drumurilor de către autovehiculele înmatriculate în Republica Moldova?
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21. (8.2.3.1) Care este obiectul impunerii cu taxa pentru folosirea drumurilor de către autovehiculele înmatriculate în Republica Moldova?

În conformitate cu art. 338 alin. (1) din Codul fiscal, obiect al impunerii cu taxa pentru folosirea drumurilor de către autovehiculele înmatriculate în Republica Moldova sunt autovehiculele înmatriculate permanent sau temporar în Republica Moldova: motociclete, autoturisme, autocamioane, autovehicule pentru utilizări speciale pe şasiu de autoturism sau de microbuz, autovehicule pentru utilizări speciale pe şasiu de autocamion, autoremorchere, remorci, semiremorci, microbuze, autobuze, tractoare, orice alte autovehicule cu autopropulsie. Conform alin. (2) din articolului menționat, nu constituie obiect al impunerii:
  • tractoarele şi remorcile folosite în activitatea agricolă;
  • autovehiculele pentru transportul în comun pe fir electric;
  • autovehiculele din dotarea forţei militare străine, în conformitate cu tratatele internaţionale la care Republica Moldova este parte.

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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:

16 March /2018 10:55

Catalogul tematic

Administrare fiscală | Taxele rutiere | Legislație fiscală | Noutăți fiscale

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