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
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spelling doaj-73234161d9c849ea9e75e92ebc0bd1f52020-11-25T01:58:00ZengAcademy of the Economic Studies of MoldovaEconomica1810-91361810-91362016-03-0119592100APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISEAnatol GRAUR0Dumitru GRUMEZA1ASEMASEMThis 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. http://irek.ase.md/xmlui/bitstream/handle/123456789/147/ec_2016_1_Graur_A-Grumeza_D.pdf?sequence=1&isAllowed=yExciseExcise premisesExcisable merchandiseExcise certificateInternal movement
collection DOAJ
language English
format Article
sources DOAJ
author Anatol GRAUR
Dumitru GRUMEZA
spellingShingle Anatol GRAUR
Dumitru GRUMEZA
APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE
Economica
Excise
Excise premises
Excisable merchandise
Excise certificate
Internal movement
author_facet Anatol GRAUR
Dumitru GRUMEZA
author_sort Anatol GRAUR
title APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE
title_short APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE
title_full APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE
title_fullStr APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE
title_full_unstemmed APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE
title_sort approaches regarding delivery operations accounting by the manufacturer of excisable merchandise
publisher Academy of the Economic Studies of Moldova
series Economica
issn 1810-9136
1810-9136
publishDate 2016-03-01
description 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.
topic Excise
Excise premises
Excisable merchandise
Excise certificate
Internal movement
url http://irek.ase.md/xmlui/bitstream/handle/123456789/147/ec_2016_1_Graur_A-Grumeza_D.pdf?sequence=1&isAllowed=y
work_keys_str_mv AT anatolgraur approachesregardingdeliveryoperationsaccountingbythemanufacturerofexcisablemerchandise
AT dumitrugrumeza approachesregardingdeliveryoperationsaccountingbythemanufacturerofexcisablemerchandise
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