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  • În baza cărui formular tipizat se prezintă darea de seamă la taxa pentru apă?
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În baza cărui formular tipizat se prezintă darea de seamă la taxa pentru apă?

Darea de seamă la taxa pentru apă se prezintă în baza formularului tipizat al Dării de seamă pe taxele pentru resursele naturale (Forma TRN 15), aprobat prin Ordinul IFPS nr. 1721 din 5 decembrie 2014, cu modificările și completările ulterioare.

Întreprinzătorul individual, gospodăria ţărănească (de fermier) al căror număr mediu anual de salariaţi, pe parcursul perioadei fiscale, nu depăşeşte 3 unităţi şi care nu sunt înregistraţi ca plătitori de TVA prezintă, în termen de pînă la 25 martie al anului următor anului fiscal de gestiune Darea de seamă fiscală unificată/(Declaraţie) (Formular UNIF18), aprobată prin Ordinul SFS nr. 456 din 08.09.2018, cu modificările și completările ulterioare, completînd tabelele nr. 6 și 7 din aceasta.

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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:

30 June /2020 07:54

Catalogul tematic

T.V.A. | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală

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