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  • (6.1.13) Sunt în drept contribuabilii să beneficieze de alte scutiri la plata taxelor locale, decât cele prevăzute în Codul Fiscal?
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(6.1.13) Sunt în drept contribuabilii să beneficieze de alte scutiri la plata taxelor locale, decât cele prevăzute în Codul Fiscal?

Da, potrivit art. 296 din Codul fiscal, autoritatea administraţiei publice locale, dacă efectuează concomitent modificările corespunzătoare în bugetul local, poate: 
a) să acorde subiecţilor impunerii scutiri în plus la cele enumerate la art.295; 
b) să acorde amânări la plata taxelor locale pe anul fiscal respectiv; 
c) să prevadă înlesniri la plata taxelor locale pentru categoriile social-vulnerabile ale populaţiei.  
        De asemenea, autoritatea deliberativă a administraţiei publice locale poate aplica toate sau numai o parte din taxele locale, în funcţie de posibilităţile şi necesităţile unităţii administrativ-teritoriale (art. 297 alin. (1) Codul Fiscal).

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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:

10 September /2020 07:56

Catalogul tematic

Administrare fiscală | Taxele locale | Legislație fiscală

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