Topic excise duty - Alina Moldovanu

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Lecture. Excises (Excise Duty) 1. General Overview of Excises 2. Excises Calculation Procedure 3. Allowances on Excises (Excise Duty) 4. Tax credits and repayments of excise duties paid 5. The registration of the subjects of taxation Title IV. Excise duties Chapter 1. GENERAL PROVISIONS Chapter 2. SUBJECTS AND OBJECTS OF TAXATION, THE BASE OF TAXATION Chapter 3. THE RATES, CALCULATION AND PAYMENT OF EXCISE DUTIES Chapter 4. REGISTRATION OF SUBJECTS OF TAXATION, ACCOUNTING OF REMOVED (TRANSPORTED). EXCISE DUTY PAYMENT DECLARATION 1. General Overview of Excises Excise Duty – a state tax applied to specified consumer goods. Excise Certificate – a document issued by the State Tax Service to the subject of taxation, detailing the registration of the subject of taxation, and giving him right to undertake transactions with excisable goods.