taxa locala

7/25/2019 Taxa Locala

http://slidepdf.com/reader/full/taxa-locala 1/23

MINISTERUL EDUCAŢIEI AL REPUBLICII MOLDOVAUNIVERSITATEA DE STAT DIN MOLDOVA

FACULTATEA DE DREPTCATEDRA DREPTUL ANTREPRENORIATULUI

REFERAT:

„REGLEMENTAREA JURIDICĂ A TAXELOR LOCALE”

CHIŞINĂU 2012



Sistemul impozitelor şi taxelor locale include:

! "#$%&"'() $* +(,(-")* "#%+")"-*.

+! '/*)* $*,'-( -*(-*)* ,'(-)*.

! '/ $*,'-( #*,-* '*-"'%-"()(".

3! '/ 3* %-4,"&-* )""'5"")%- 6" )%'*-"")%- $* '*-"'%-"() (,"'75"" 3#","'-'"89'*-"'%-")*.

*! '/ 3* $)-* #$)-*! $(+)""'75"" -*)#*"!.

;! '/ 3* $)"-* "#+%)""" )%)*.

4! '/ $*,'-( (,"'75")* %#*-")* 6"<( 3* $-*'7-" *-8""" 3* 3**-8"-* %")7.

=! '/ 3* $"57.

"! '/ $*,'-( &-*.

! '/ +),*-.

>! '/ $*,'-( $-*'-* *-8""")%- 3* '-,$%-' ('% 3* )7'%-" $* -('*)* #(,""$)*? %-76*,*'" 6" 7'*6'" %#(,)*!.

)! '/ $*,'-( $--*.

#! '/ 3* ) $%*%-"" 3* @",".

,! '/ $*,'-( #*,-* )%)"'75")%- 3", &%, 3* ;-%,'"*-7 -* ( +"-%(-" $%'(-"! 8#)* 3* '-**-* ;-%,'"*-*" 8#)*

L '+")"-* "#$%&"'*)%- 6" '/*)%- * 3*'*-#",7: (+"*5"" "#$(,*-"". %+"*'*)* "#$(,*-"" 6" +& "#$%&+")7. %'*)* "#$%&"'*)%- 6" '/*)%-.

#%3() 6" '*-#*,*)* 3* ="'-*. ;")"'75")* 6" @,)*,"-")* ;")* %-3'* (+ ;%-#7 3* ('"-* $-5")7 ( '%')7 %-" $)"-* 3* %'* -*3(*

I#$%&"'*)* 6" '/*)* $*-*$('* @, %,;%-#"''* ( $-*8*3*-")* C%3()(" ;") 6" ( )'* '* ,%-#'"8* -*$-*&",'7 (-* 3* 8*,"' )* +(4*'()(" 3*'' 6" )* +(4*'*)%- (,"'75")%- 3#","'-'"89'*-"'%-")* I#$%&"'*)* 6" '/*)* )%)*? )"' 6" $);%,*)* '/*)%- )%)* * $-%+7 3* 7'-* P-)#*,'

D*"&"")* ('%-"'75")%- 3#","'-5"*" $(+)"* )%)* ( $-"8"-* ) $(,*-* @, $)"-*? #%3";"-* %'*)%-? #%3()(" 6" '*-#*,()(" 3* ="'-* 6" $)"-*

;")"'75")%- @, )"#"'*)* %#$*'*,5*" )%-! * 3%$'7 $* $-(-() ,()(" ;")? %,%#"'*,' ( #%3";"7-")* %-*$(,&7'%-* +(4*'*)%- (,"'75")%-

3#","'-'"8 '*-"'%-")*



Taxa locala 9 $)' %+)"4'%-"* *;*'(' ) +(4*'() (,"''"" 3#","'-'"89'*-"'%-")*

Cota maxima a taxei locale 9 %' 3 8)%-*# @, $-%*,'* 3", +& "#$%&+") %+"*'()(" "#$(,*-"" %-" (# +%)('? '+")"' %,;%-# $-*&*,'()("

'"')(

Cota concreta a taxei locale 9 %' 3 8)%-*# @, $-%*,'* 3", +& "#$%&+") %+"*'()(" "#$(,*-"" %-" (# +%)('? '+")"' 3* ('%-"''*

3#","'-'"*" $(+)"* )%)* ) 3%$'-* +(4*'()(" (,"''"" 3#","'-'"89'*-"'%-")* -*$*'"8*? 3- -* ,( $%'* ;" #" #-* 3*@' %' #/"#

'+")"' %,;%-# $-*&*,'()(" '"')(

Sistemul taxelor locale reglementate de prezentul titlu include:

! '/ $*,'-( #*,-* '*-"'%-"()(".

+! '/ 3* %-4,"&-* )""''"")%- " )%'*-"")%- $* '*-"'%-"() (,"''"" 3#","'-'"89'*-"'%-")*.! '/ 3* $)-* #$)-*! $(+)""''"" -*)#*"

3! '/ 3* $)"-* "#+%)""" )%)*.

*! '/ $*,'-( (,"''")* %#*-")* "<( 3* $-*'-" *-8""" 3* 3**-8"-* %").

;! '/ 3* $"'.

4! '/ $*,'-( &-*.

=! '/ +),*-.

"! '/ $*,'-( $-*'-* *-8""")%- 3* '-,$%-' ('% 3* )'%-" $* '*-"'%-"() #(,""$"")%-? %-*)%- " '*)%- %#(,*)%-!

! '/ $*,'-( $--*.

>! '/ 3* ) $%*%-"" 3* @",".

)! '/ $*,'-( #*,-* )%)"''")%- 3", &%, 3* ;-%,'"*- -* ( +"-%(-" $%'(-"! 8#)* 3* '-**-* ;-%,'"*-*" 8#)*



Subiectii impunerii Subiecti ai impunerii sînt pentru:

! '/ $*,'-( #*,-* '*-"'%-"()(" 9 $*-%,*)* (-"3"* ( ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* 3"$(, 3* +& "#$%&+").

+! '/ 3* %-4,"&-* )""''"")%- " )%'*-"")%- $* '*-"'%-"() (,"''"" 3#","'-'"89'*-"'%-")* 9 $*-%,*)* (-"3"* ( ;"&"* @,-*4"'-'* @, )"''* 3*

@,'-*$-",&'%-9%-4,"&'%- ) )""''"")%- " )%'*-"")%-.

! '/ 3* $)-* #$)-*! $(+)""''"" -*)#*"! 9 $*-%,*)* (-"3"* ( ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* $-*'*& *-8""" 3*

$)-* ,(,'(-")%- $(+)""'-* $-", ",'*-#*3"() *-8""")%- ",*#'%4-;"*? 8"3*%? $-", -*'*)*)* '*)*;%,"*? '*)*4-;"*? '*)*/? @, #")%*)* 3*

'-,$%-'? $-", )'* #")%*? $-*(# " *)* -* #$)*& $(+)""''* */'*-"%- $-", ",'*-#*3"() ;"*)%-? $,-'*)%-? $,%(-")%- " )'%- #")%*

'*=,"*.

3! '/ 3* $)"-* "#+%)""" )%)* 9 $*-%,*)* (-"3"* ( ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* $)" "#+%)" )%) $* $-%3('";+-"'.

*! '/ $*,'-( (,"''")* %#*-")* "<( 3* $-*'-" *-8""" 3* 3**-8"-* %") 9 $*-%,*)* (-"3"* ( ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-?

-* 3"$(, 3* (,"''" %#*-")* "<( 3* $-*'-" *-8""" 3* 3**-8"-* %").

;! '/ 3* $"' 9 $*-%,*)* (-"3"* ( ;"&"* @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-93#","'-'%- ) $"*'*".

4! '/ $*,'-( &-* 9 $*-%,*)* (-"3"* ( ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* $-*'*& *-8""" 3* &-*.

=! '/ +),*- 9 $*-%,*)* (-"3"* ( ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* $-*'*& *-8""" 3* %3"=, " '-'#*,'.

"! '/ $*,'-( $-*'-* *-8""")%- 3* '-,$%-' ('% 3* )'%-" $* '*-"'%-"() #(,""$"")%-? %-*)%- " '*)%- %#(,*)%-! 9 $*-%,*)* (-"3"* ( ;"&"*?

@,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* $-*'*& *-8""" 3* '-,$%-' ('% 3* )'%-" $* '*-"'%-"() #(,""$"")%-? %-*)%- " '*)%- %#(,*)%-!

! '/ $*,'-( $--* 9 $*-%,*)* (-"3"* ( ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* $-*'*& *-8""" 3* $--*.



>! '/ 3* ) $%*%-"" 3* @"," 9 $*-%,*)* ;"&"* -* )%("* @, +)%(-" )%'"8* 9 )%(",'* 3* ''? %%$*-'"'* " %+'*'"? $-*(# " @, $-'#*,'*

$-"8'"&'*.

)! '/ $*,'-( #*,-* )%)"''")%- 3", &%, 3* ;-%,'"*- -* ( +"-%(-" $%'(-"! 8#)* 3* '-**-* ;-%,'"*-*" 8#)* 9 $*-%,*)* (-"3"* (;"&"* $%*%-* )* (,"''")%- 3* '-,$%-'? -* ",'- @, "<( "* 3", R*$(+)" M%)3%8

Baza impozabila Baza impozabila o constituie la:

! '/ $*,'-( #*,-* '*-"'%-"()(" 9 ,(#-() #*3"( -"$'" '-"#*'-") ) )-"'")%- "<( ;%,3'%-"" @,'-*$-",3*-")%- @, &() @, -* *'"

'"8*& @, @,'-*$-",3*-")* ;%,3'*? @, ,( @,' ",)(" @, *;*'"8() '-"#*'-") 3* )-"'".

+! '/ 3* %-4,"&-* )""''"")%- " )%'*-"")%- $* '*-"'%-"() (,"''"" 3#","'-'"89'*-"'%-")* 8*,"'() 3", 8@,&-" +(,(-")%- 3*)-'* ) )""''"* (

8)%-* +")*'*)%- 3* )%'*-"* *#"*.

! '/ 3* #$)-* $(+)""''""? ( */*$'" *)*" #$)'* '%') @, &%, 3* $-%'*'"* 3-(#(-")%- 3", ;- $*-"#*'-()(" )%)"''")%-:

9 8*,"'() 3", 8@,&-" *-8""")%- 3* $)-* "<( 3";(&-* ,(,'(-")%- $(+)""'-* $-", ",'*-#*3"() *-8""")%- ",*#'%4-;"*? 8"3*%? $-", -*'*)*)*

'*)*;%,"*? '*)*4-;"*? '*)*/? $-", #")%*)* 3* '-,$%-'? $-", )'* #")%*.

9 #*'-() $'-' 3* ($-;' $(+)""'- %+"*'"8()(" 3* $(+)""''* */'*-"%- .

3! '/ 3* $)"-* "#+%)""" )%)* 9 8*,"'() 3", 8@,&-" $-%3('"*" ;+-"'* -*" " * $)" "#+%)" )%).

*! '/ $*,'-( (,"''")* %#*-")* "<( 3* $-*'-" *-8""" 3* 3**-8"-* %")? ( */*$'" *)%- -* * ;) '%') @, &%, 3* $-%'*'"* 3-(#(-")%- 9

3", ;- $*-"#*'-()(" )%)"''")%- ($-;' %($' 3* (,"''")* 3* %#*-' "<( 3* $-*'-" *-8""" 3* 3**-8"-* %")? #$)-* )%-? '"$()

#-;(-")%- 3*;('* " *-8""")%- $-*''*.

;! '/ 3* $"' 9 8*,"'() 3", 8@,&-" *-8""")%- 3* $"' $-*''* 3* 3#","'-'%-() $"*'*" ) %-3-* 3* )%(-" $*,'-( %#*-'.



4! '/ $*,'-( &-* 9 8*,"'() 3", 8@,&-" *-8""")%- $-*''* 3* '-('(-")* ( ;(,'"" 3* &-*.

=! '/ +),*- 9 8*,"'() 3", 8@,&-" +")*'*)%- 3* %3"=, " '-'#*,'.

"! '/ $*,'-( $-*'-* *-8""")%- 3* '-,$%-' ('% 3* )'%-" $* '*-"'%-"() #(,""$"")%-? %-*)%- " '*)%- %#(,*)%-! 9 (,"''* 3* '-,$%-'? @,

;(,'"* 3* ,(#-() 3* )%(-".

! '/ $*,'-( $--* 9 8*,"'() 3", 8@,&-" *-8""")%- 3* $--* $-*''*.

>! '/ 3* ) $%*%-"" 3* @"," 9 ,(#-() 3* @"," ;)'" @, $%*"(,* $* $-(-() (,(" ,.

)! '/ $*,'-( #*,-* )%)"''")%- 3", &%, 3* ;-%,'"*- -* ( +"-%(-" $%'(-"! 8#)* 3* '-**-* ;-%,'"*-*" 8#)* 9 ,(#-() (,"''")%- 3*

'-,$%-' -* ",'- @, "<( "* 3", R*$(+)" M%)3%8

Se scutesc de plata:

! '('(-%- '/*)%- )%)* 9 ('%-"''")* $(+)"* " ",'"'('"")* ;",,''* 3* ) +(4*'*)* 3* '%'* ,"8*)(-")*.

+! '('(-%- '/*)%- )%)* 9 #""(,")* 3"$)%#'"* " )'* #""(," "#")'* *'%-? $-*(# " %-4,"&'"")* ",'*-,'"%,)*? @, %,;%-#"''* ( '-''*)*

",'*-,'"%,)* ) -* R*$(+)" M%)3%8 *'* $-'*.

! '('(-%- '/*)%- )%)* 9 B, N'"%,) M%)3%8*".

3! '/*" 3* %-4,"&-* )""''"")%- " )%'*-"")%- $* '*-"'%-"() (,"''"" 3#","'-'"89'*-"'%-")* 9 %-4,"&'%-"" )""''"")%- 3*;(-'* @, %$() "4(--""

-#+(--"" 3'%-"")%- ) -*3"'*? %$*-"-"" $4(+*)%-? ="'-"" 3'%-"")%- ) +(4*'? 8@,&-"" $'-"#%,"()(" 3* '' " $'-"#%,"()(" (,"''")%-

3#","'-'"89 '*-"'%-")*.

*! '/*" 3* #$)-* $(+)""''"" 9 $-%3('%-"" " 3";(&%-"" 3* $(+)""''* %") " 3* $(+)""''* $)' $* '-"#"'*-")* $%')*.



;! '/*" $*,'-( #*,-* '*-"'%-"()(" 9 ;%,3'%-"" 4%$%3-"")%- '-,*'" 3* ;*-#"*-! -* ( '", 8@-' 3* $*,"%,-*.

4! '/*" $*,'-( (,"''")* %#*-")* "<( 3* $-*'-" *-8""" 3* 3**-8"-* %") 9 $*-%,*)* -* $-'" '"8"''" 3* $%#$* ;(,*+-* " %-3

*-8""" "#")-*? ",)("8 -* %,;*'"%,*& "-"*? %-%,*? ;)%-" ;)*? 4="-),3*.

=! '/*" $*,'-( #*,-* )%)"''")%- 3", &%, 3* ;-%,'"*- -* ( +"-%(-" $%'(-"! 8#)* 3* '-**-* ;-%,'"*-*" 8#)* 9 $*-%,*)* ;"&"* (

$-'() )%%#%'%- 3*-*4)' -* ;%)%* ('%'(-"#* ( 3"-"-* #,()? $-*(# " 8*="()*)* -* '-,$%-' ('%- (#,"'-.

"! '('(-%- '/*)%- )%)* 9 $-%$-"*'-"" ( 3*'",'%-"" +(,(-")%- -*="&"'"%,'* @, ",'*-* $(+)"? $* $*-"%3 -*="&"'"*"? %,;%-# )*4")'"*"

Taxele locale, termenele lor de plata si de prezentare a darilor de seama fiscale

Denumirea taxei Baza impozabila a obiectuluiimpunerii

Cota maxima Termenele de plataa taxei si deprezentare a

darilor de seamafiscale de catre

subiectii impuneriisi organele

împuternicite

1 2 !

! T/ $*,'-(#*,-*'*-"'%-"()("

N(#-() #*3"( -"$'"'-"#*'-") ) )-"'")%- "<(;%,3'%-"" @,'-*$-",3*-")%- @,&() @, -* *'" '"8*&@, @,'-*$-",3*-")* ;%,3'*? @,,( @,' ",)(" @, *;*'"8()

0 )*" ,() $*,'-(;"*-* )-"'

T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-



'-"#*'-") 3* )-"'"

+! T/ 3*%-4,"&-* )""''"")%- ")%'*-"")%- $* '*-"'%-"()(,"''""3#","'-'"89'*-"'%-")*

V*,"'() 3", 8@,&-" +(,(-")%-3*)-'* ) )""''"* (8)%-* +")*'*)%- 3* )%'*-"**#"*

0?1

! T/ 3* #$)-* $(+)""''"" (*/*$'" *)*"#$)'* '%') @,&%, 3* $-%'*'"* 3-(#(-")%- 3", ;- $*-"#*'-()(")%)"''")%-!

V*,"'() 3", 8@,&-" )**-8""")%- 3* $)-* ,(,'(-")%- $(+)""'-* $-",",'*-#*3"() *-8""")%-",*#'%4-;"*? 8"3*%? $-",-*'*)*)* '*)*;%,"*? '*)*4-;"*?'*)*/? @, #")%*)* 3* '-,$%-'? $-", )'* #")%*? ( */*$'"#$)-"" $(+)""''"" */'*-"%-*

T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-

M*'-() $'-' 3* ($-;' $(+)""'- %+"*'"8()(" 3* $(+)""''* */'*-"%-

00 )*" ) #$)-*

3! T/ 3* $)"-* "#+%)""" )%)*

V*,"'() 3", 8@,&-" $-%3('"*";+-"'* -*" " * $)""#+%)" )%)

0?1 T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-



*! T/ $*,'-((,"''")* %#*-")*"<( 3* $-*'-"

*-8""" 3* 3**-8"-*%") ( */*$'"*)%- -* * ;)'%') @, &%, 3* $-%'*'"* 3-(#(-")%- 3", ;- $*-"#*'-()(")%)"''")%-!

S($-;' %($' 3* (,"''")*3* 3* %#*-' "<( 3* $-*'-"*-8""" 3* 3**-8"-* %")?

#$)-* )%-? '"$() #-;(-")%-3*;('* " *-8""")%- $-*''*

#(,C="",(

9 12000 )*" ,()

$*,'-( ;"*-*(,"''* 3* %#*-'"<( 3* $-*'-"*-8""" 3* 3**-8"-*%")

9 0000 )*" ,() $*,'-( ;"*-*(,"''* 3* %#*-'"<( 3* $-*'-"*-8""" 3* 3**-8"-*

%") ",3"'* @,*'"(,* O )21 3", C)";"

'%-() A'"8"

''")%- 3", E%,%#"M%)3%8*" 3", ;*+-(-"* 2000

#(,B)'"

9 200 )*" ,() $*,'-( ;"*-*(,"''* 3* %#*-'"<( 3* $-*'-"*-8""" 3* 3**-8"-*%")

9 0000 )*" ,()

T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*

3($ '-"#*'-()4*'"%,-



$*,'-( ;"*-*(,"''* 3* %#*-'"<( 3* $-*'-"

*-8""" 3* 3**-8"-*%") ",3"'* @,*'"(,* O )21 3", C)";"

'%-() A'"8"'

'")%- 3", E%,%#"M%)3%8*" 3", ;*+-(-"* 2000

%-*? %#(,* '*!

9 00 )*" ,() $*,'-( ;"*-*(,"''* 3* %#*-'"<( 3* $-*'-"*-8""" 3* 3**-8"-*%")

9 1000 )*" ,() $*,'-( ;"*-*(,"''* 3* %#*-'

"<( 3* $-*'-"*-8""" 3* 3**-8"-*%") ",3"'* @,*'"(,* O )21 3", C)";"

'%-() A'"8"



''")%- 3", E%,%#"M%)3%8*" 3", ;*+-(-"* 2000

;! T/ 3* $"' V*,"'() 3", 8@,&-" *-8""")%-3* $"' $-*''* 3*3#","'-'%-() $"*'*" )%-3-* 3* )%(-" $*,'-(%#*-'

20 T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-

4! T/ $*,'-(&-*

V*,"'() 3", 8@,&-" *-8""")%- $-*''* 3* '-('(-")* ( ;(,'""3* &-*

T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-

=! T/ +),*- V*,"'() 3", 8@,&-" +")*'*)%- 3*%3"=, " '-'#*,'

1 T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-

"! T/ $*,'-( $-*'-* *-8""")%-3* '-,$%-' ('% 3*)'%-" $* '*-"'%-"()#(,""$"")%-?%-*)%- " '*)%-%#(,*)%-!

U,"''* 3* '-,$%-'? @, ;(,'"*3* ,(#-() 3* )%(-"

9 )(,-? 00 3* )*" $*,'-( ;"*-*('%'(-"# ($"''* 3* $@,) )%(-" ",)("8

9 )(,-? 1000 3* )*" $*,'-( ;"*-*

L(,-? $@, ) 3'3* )(,""(-#'%-*



('%8*="()#"-%+(&! ($"''* 3* )

$@, ) 1 )%(-"",)("8

9 )(,-? 100 3* )*" $*,'-( ;"*-*('%+(& ($"''* 3* ) 1 $@, ) 2 3* )%(-"",)("8

9 )(,-? 100 )*"

$*,'-( ;"*-*('%+(& ($"''* 3* ) 2) )%(-" ",)("8

9 )(,-? 2100 )*" $*,'-( ;"*-*('%+(& ($"''* 3* $*'* )%(-"

! T/ $*,'-( $--*

V*,"'() 3", 8@,&-" *-8""")%-3* $--* $-*''*

10 T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-

>! T/ 3* ) N(#-() 3* @"," ;)'" @, 9 ,()? )*" $*,'-( T-"#*'-")? $@, @,



$%*%-"" 3* @"," $%*"(,* $* $-(-() (,(" , (, @",*

9 ,()? 2 3* )*" $*,'-( 2 @","

9 ,()? 0 3* )*" $*,'-( ;"*-* @",*?3 @,' @, $%*"(,* #" #()'3* 2 @","

()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()

4*'"%,-

)! T/ $*,'-(#*,-*)%)"''")%- 3", &%,

3* ;-%,'"*- -* ( +"-%(-" $%'(-"!8#)* 3* '-**-* ;-%,'"*-*" 8#)*

N(#-() (,"''")%- 3* '-,$%-' 910 )*" $*,'-( (,('%-? ('%+(&?#"-%+(&? #"%,?

'-'%- ( -*#%-

9 )*" $*,'-( (,('%'(-"#

9 )*" $*,'-( (,'-'%- " )' '*=,"4-"%)?#%'%")*'? ('*-?#%'%-*'? 8*="() ('-'"(,* ,"#)

P)' * *;*'(*& )",'--* @, "<("*"-* 3", R*$(+)"

M%)3%8P-*&*,'-* 3-")%-3* *# ;")* **;*'(*&'-"#*'-")? $@, )()'"# &" )(,""

"#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-

N%': , )"$ %+"*'()(" "#$(,*-"" @, $*-"%3 4*'"%,-? ,( * $-*&",' 3-* 3* *# ;")

Taxa pentru amena"area teritoriului *'* -*4)*#*,'' 3* titlul VII al Codului fiscal.

#latitori (,' (+"*'"" '"8"''"" 3* @,'-*$-",&'%- @,-*4"'-'" @, )"''* 3* @,'-*$-",&'%-? -* 3"$(, 3* +& "#$%&+")



Baza impozabila '/*" $*,'-( #*,-* '*-"'%-"()(":

,(#-() #*3"( -"$'" '-"#*'-") ) )-"'")%- "<( ;%,3'%-")%- @,'-*$-",3*-")%- @, &() @, -* *'" '"8*& @, @,'-*$-",3*-")* ;%,3'*? @, ,(

(,' ",)(" @, *;*'"8() '-"#*'-") 3* )-"'"

Cota maxima K ,( *'* '+")"' 3* C%3() ;")

Cota concreta se stabileste de catre consiliul administratiei publice locale$

%acilitati pri&ind taxa pentru amena"area teritoriului:

S* ('* ;%,3'%-"" 4%$%3-"")%- '-,*'" 3* ;*-#"*-! -* ( '", 8-' 3* $*,"%,-*

Termenul de plata '/*" " $-*&*,'-* 3-"" 3* *# ;")* ;%-# TAT 0! K '-"#*'-")? $, @, ()'"# &" )(,"" * (*3 '-"#*'-() 4*'"%,-

Taxa de plasare 'amplasarea( publicitatii *'* -*4)*#*,'' 3* titlul VII al Codului fiscal $

#latitori (,' (+"*'"" '"8"''"" 3* @,'-*$-",&'%- @,-*4"'-'" @, )"''* 3* @,'-*$-",&'%-? -* $-*'*& *-8""" 3* $)-* ,(,'(-")%- $(+)""'-* $-", ",'*-#*3"():

ı *-8""")%- ",*#'%4-;"*.

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