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Scrisoarea IFPS Nr 26–11/3–12– 1350/5245 din 17.08.2012 privind procedura de anulare a înregistrării ca contribuabil al T.V.A.
Inspectoratele fiscale de stat teritoriale Direcţia marilor contribuabili Inspectoratul Fiscal Principal de Stat, cu referire la procedura de anulare a înregistrării ca contribuabil al T.V.A. şi întru aplicarea univocă a legislaţiei fiscale, comunică următoarele. Conform art. 113 alin. (2) din Codul fiscal nr. 1163-XIII din 24 aprilie 1997, Serviciul Fiscal de Stat este în drept să anuleze de sine stătător înregistrarea contribuabilului T.V.A. în cazul în care: valoarea totală a livrărilor impozabile ale subiectului impunerii într-o oricare perioadă...
Monitorul fiscal FISC.md Nr.10 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
19 November /2012 10:44
Domeniu:
T.V.A. | Administrare fiscală | Scrisori IFPS | Legislație fiscală
Tags:
Scrisori IFPS
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