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  • 7.2.2.3 Sunt subiecți ai impunerii cu taxa pentru apă agenții economici care utilizează apa pentru irigare?
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7.2.2.3 Sunt subiecți ai impunerii cu taxa pentru apă agenții economici care utilizează apa pentru irigare?

Conform art.302 din Codul fiscal subiecți ai impunerii cu taxa pentru apa sunt persoanele fizice care desfășoară activitate de întreprinzător şi persoanele juridice, care:
    a) extrag apă din sursele de apă de suprafaţă şi din cele subterane;
    b) utilizează apa potabilă din orice sursă în scopul îmbutelierii;
    c) extrag apă minerală naturală;
    d) utilizează apa la hidrocentrale.
    Respectiv, agentul economic care utilizează apa pentru irigare devine subiect al impunerii cu taxa pentru apă, doar în cazul în care apa utilizată pentru irigare se extrage de către acesta, din sursele de apă de suprafaţă şi din cele subterane.

Institutions:

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:

04 January /2022 07:49

Catalogul tematic

Taxele locale | Persoana fizică | Persoană juridică | Patenta de întreprinzător

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