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  • (41.8) Când intervine obligația calculării și achitării contribuțiilor obligatorii în fondul viei și vinului?
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(41.8) Când intervine obligația calculării și achitării contribuțiilor obligatorii în fondul viei și vinului?

Potrivit art. 323 alin. (61) din Legea viei și vinului nr. 57/2006, obligativitatea calculării şi achitării contribuţiilor survine din data eliberării documentelor aferente tranzacțiilor efectuate de contribuabilii contribuțiilor obligatorii la Fond.
Alineatul (7) din articolul menționat, stabilește că plătitorul de contribuţii obligatorii calculează de sine stătător sumele datorate către Fond şi efectuează plata în decurs de cel mult 120 de zile calendaristice din ziua eliberării documentelor aferente tranzacțiilor efectuate de către contribuabilii contribuțiilor obligatorii la Fond.

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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:

28 September /2020 07:49

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