In the RM tax legislation consists of Tax Code and other regulatory acts adopted in accordance with the Tax Code. The Regulatory Acts adopted by the Government, Ministry of Finance, General State Tax Inspectorate under the Ministry of Finance, Customs Service and other competent Authorities of Central Public Administration, as well as by the Local Public Administration on the basis of this Code and for the purpose of its implementation.
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Curs: Taxation Profesor: Kuzmina O.