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  • 3. (7.2.6.1) Cînd şi unde se achită taxa pentru apă?
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3. (7.2.6.1) Cînd şi unde se achită taxa pentru apă?

Taxa pentru apă se achită de către subiecții impunerii trimestrial, pînă la data de 25 a lunii următoare trimestrului de gestiune la bugetul unităţii administrativ-teritoriale (art.301 alin.(1), art. 302 al Codului fiscal). Întreprinzătorii individuali, gospodăriile ţărăneşti (de fermier) al căror număr mediu anual de salariaţi, pe parcursul perioadei fiscale, nu depăşeşte 3 unităţi şi care nu sînt înregistraţi ca plătitori de T.V.A., achită taxa pentru apă la bugetul unităţii administrativ-teritoriale în termen de pînă la 25 martie al anului următor anului fiscal de gestiune (art.301 alin.(4) al Codului fiscal).

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Serviciul Fiscal de Stat

„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:

11 December /2015 10:35

Catalogul tematic

Taxele pentru resursele naturale

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