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  • 9. (4.6.1.3) Cum se calculează și se achită accizele la mărfurile importate?
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9. (4.6.1.3) Cum se calculează și se achită accizele la mărfurile importate?

În conformitate cu art.123 alin.(3) din Codul fiscal, accizele la mărfurile importate se calculează şi se achită de către subiecţii impunerii specificaţi la art.120 lit. b) pînă la depunerea declaraţiei vamale sau pînă la data prelungirii termenului de plată. În cazul în care pentru importul de mărfuri nu se percep drepturile de import, mărfurile se consideră importate ca şi cum ar fi fost supuse drepturilor de import, cu respectarea reglementărilor stabilite de legislaţia vamală pentru regimul vamal de import. [Completare în Baza generalizată a practicii fiscale în baza prevederilor art.123 CF] .

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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:

06 February /2018 14:07

Catalogul tematic

Accizele | Administrare fiscală | Legislație fiscală | Noutăți fiscale

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