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  • 3. (6.4.2.1) Cine sunt subiecți ai impunerii cu taxa de plasare (amplasare) a publicității (reclamei)?
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3. (6.4.2.1) Cine sunt subiecți ai impunerii cu taxa de plasare (amplasare) a publicității (reclamei)?

Potrivit prevederilor art. 290 lit. c) din Codul fiscal, subiecți ai impunerii cu taxa de plasare a publicității sunt persoanele juridice sau persoanele fizice înregistrate în calitate de întreprinzător care plasează și/sau difuzează informații publicitare (cu excepția publicității exterioare) prin intermediul mijloacelor cinematografice, rețelelor telefonice, telegrafice, telex, mijloacelor de transport, altor mijloace (cu excepția TV, internetului, radioului, presei periodice, tipăriturilor). [modificare în Baza generalizată a practicii fiscale în temeiul modificării art. 290 lit. c) din Codul fiscal prin Legea pentru modificarea și completarea unor acte legislative nr. 138 din 17 iunie 2016 (publicată în Monitorul Oficial, 2016, nr.184-192/401, în vigoare 01.07.2016)]

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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:

17 November /2017 11:16

Catalogul tematic

Administrare fiscală | Taxele locale | Legislație fiscală | Persoană juridică | Noutăți fiscale

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