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  • 8. (4.9.11) Se comasează cu întrebarea 4.9.6.
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8. (4.9.11) Se comasează cu întrebarea 4.9.6.

Arhiva: Prin ce modalitate are loc confirmarea sumelor accizelor spre restituire în alte cazuri, diferite de cele de export? În conformitate cu pct.8 lit.a) din Regulamentul privind restituirea accizelor, aprobat prin Hotarîrea Guvernului nr.1123 din 28.09.2006, în baza cererii, copiilor documentelor primare (facturilor fiscale (de expeditie) lunar (sau pentru cîteva perioade fiscale, dar nu mai mult de sase) confirmarea sumelor accizelor spre restituire are loc: a) la procurarea marfurilor de la pozitiile tarifare 270710100, 270720100, 270730100, 270750, 270900100, 271011110 – 271019290, 290110000, 290124100, 290129000, 290211000, 290219, 290220000, 290230000, 290244000, 290290900, 290511000 – 290513000, 290514, 290516, 290519000 – 250549, 2906, 2909, 3302, 321210, 321290, 321290900, 381400900, 381700800, în cazul în care agentii economici, indiferent de faptul daca sînt sau nu subiecti ai impunerii cu accize, le utilizeaza în calitate de materie pentru producerea si/sau prelucrarea marfurilor care nu sînt supuse accizelor. b) la procurarea marfurilor supuse accizelor atribuite la pozitiile tarifare 270710100, 270720100, 270730100, 270750, 270900100, 271011110 – 271019290, 290110000, 290124100, 290129000, 290211000, 290219, 290220000, 290230000, 290244000, 290290900, 290511000 – 290513000, 290514, 290516, 290519000 – 250549, 2906, 2909, 3302, 321210, 321290, 321290900, 381400900, 381700800, si utilizarea lor în calitate de materie prima pentru producerea si/sau prelucrarea marfurilor supuse accizelor; c) la procurarea marfurilor de la pozitiile tarifare 271011310, 271011700, 271019210 de catre agentii economici, indiferent de faptul daca sînt sau nu subiecti ai impunerii cu accize, ce efectueaza alimentarea cu combustibil (carburanti) a navelor aeriene (atît a navelor ce apartin companiilor aeriene autohtone sau straine, cît si a celor proprii) si utilizarea lor în calitate de combustibil (carburanti) în aviatia civilă).

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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:

29 August /2017 07:54

Catalogul tematic

Accizele | Administrare fiscală | Legislație fiscală | Noutăți fiscale

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