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  • 4. (4.10.4) În ce perioada fiscală subiectul impunerii cu accize urmează să reflecte în declaraţia privind accizele înscrierile aferente exportului?
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4. (4.10.4) În ce perioada fiscală subiectul impunerii cu accize urmează să reflecte în declaraţia privind accizele înscrierile aferente exportului?

Potrivit pct.8 din Modul de completare a declaraţiei privind accizele, aprobat prin Ordinul Ministerului Finanţelor nr.11 din 16 ianuarie 2017, de către subiecţii înregistraţi ca plătitori de accize înscrierile aferente exportului se introduc în Declaraţia privind accizele pentru perioada fiscală în care a avut loc exportul. Astfel, în coloana 2 a Declaraţiei se înscrie cuvîntul „export”, iar în coloanele 4, 5 sau 6 şi 9, pentru fiecare cod a clasificaţiei economice, se înregistrează datele corespunzătoare. [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.
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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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