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  • 7. (8.4.7.1) Cine prezintă darea de seamă privind taxa pentru folosirea drumurilor de către autovehiculele a căror masă totală, sarcină masică pe axă sau ale căror dimensiuni depăşesc limitele admise?
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7. (8.4.7.1) Cine prezintă darea de seamă privind taxa pentru folosirea drumurilor de către autovehiculele a căror masă totală, sarcină masică pe axă sau ale căror dimensiuni depăşesc limitele admise?

Potrivit art. 352 alin. (11) din Codul fiscal, darea de seamă privind taxa pentru folosirea drumurilor de către autovehiculele a căror masă totală, sarcină masică pe axă sau ale căror dimensiuni depăşesc limitele admise se prezintă de către subiecții impunerii rezidenți ai Republicii Moldova care desfăşoară activitate de întreprinzător şi deţin actele necesare pentru circulaţia cu depăşirea limitelor admise pentru masă totală, sarcină masică pe axă sau dimensiuni.

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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:

16 March /2018 10:31

Catalogul tematic

Administrare fiscală | Taxele rutiere | Dare de seamă fiscală | Legislație fiscală | Noutăți fiscale

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