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  • 3. (4.10.5) Este necesară prezentarea declaraţiei privind accizele în cazul, în care subiectul impunerii în luna expirată nu a avut volum circulant impozabil?
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3. (4.10.5) Este necesară prezentarea declaraţiei privind accizele în cazul, în care subiectul impunerii în luna expirată nu a avut volum circulant impozabil?

În temeiul pct.10 din Modul de completare a declaraţiei privind accizele, aprobat prin Ordinul Ministerului Finanţelor nr.11 din 16 ianuarie 2017, dacă în luna expirată subiectul impunerii nu a avut volum circulant impozabil, acesta prezintă Serviciului Fiscal de Stat, în termenul stabilit pentru prezentarea calculelor, Declaraţia semnată de persoanele menţionate la punctul 6, indicînd valoarea zero la indicatorii specificaţi. [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.
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:

12 October /2017 08:28

Catalogul tematic

Accizele | Administrare fiscală | Legislație fiscală | Noutăți fiscale

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