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  • Este necesară eliberarea facturii fiscale în adresa fiecărui destinatar în cazul în care livrarea mărfurilor, serviciilor către proprietarii de teren agricol în contul plății pentru arenda pămîntului?
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iconEste necesară eliberarea facturii fiscale în adresa fiecărui destinatar în cazul în care livrarea mărfurilor, serviciilor către proprietarii de teren agricol în contul plății pentru arenda pămîntului?

În conformitate cu prevederile alin. (4) al art. 1171 din Codul fiscal, în redacţia Legii nr. 267 din 13 decembrie 2012, pe lîngă cazurile de livrare a producţiei agricole, la livrările a altfel de mărfuri, servicii către proprietarii de teren agricol în contul plăţii pentru arenda pămîntului, factura fiscală se eliberează de arendaş în ultima zi a lunii în care a avut loc livrarea, la valoarea totală a livrării. La factura fiscală este necesară anexarea informaţiei despre beneficiari, ce conţine indicatorii specificaţi în factura fiscală şi...

Igor Stavinschi

Igor Stavinschi

Olga Golban

Olga Golban

Monitorul fiscal FISC.md Nr.8 2012

Institutions:

Serviciul Fiscal de Stat

„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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