APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE

APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE

This article describes the calculation of delivery operations accounting of goods subject to the excise duty. The author examines tax cases of the internal movement of excisable goods, while presenting the timing of the development of tax liability. The material analyses the Tax Code regul...

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Bibliographic Details
Main Authors: Anatol GRAUR, Dumitru GRUMEZA
Format: Article
Language:English
Published: Academy of the Economic Studies of Moldova 2016-03-01
Series:Economica
Subjects:
Excise
Excise premises
Excisable merchandise
Excise certificate
Internal movement
Online Access:http://irek.ase.md/xmlui/bitstream/handle/123456789/147/ec_2016_1_Graur_A-Grumeza_D.pdf?sequence=1&isAllowed=y
Description
Summary:This article describes the calculation of delivery operations accounting of goods subject to the excise duty. The author examines tax cases of the internal movement of excisable goods, while presenting the timing of the development of tax liability. The material analyses the Tax Code regulations concerning the excise duties in specialized stores. The author describes how to apply excise taxes on goods sold but not yet shipped outside of the excise premises.
ISSN:1810-9136
1810-9136

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