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...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Academy of the Economic Studies of Moldova
2016-03-01
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Series: | Economica |
Subjects: | |
Online Access: | http://irek.ase.md/xmlui/bitstream/handle/123456789/147/ec_2016_1_Graur_A-Grumeza_D.pdf?sequence=1&isAllowed=y |
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.
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ISSN: | 1810-9136 1810-9136 |