Questions and answers
Care sînt consecințele privind T.V.A. în cazul în care întreprinderea avea în stoc combustibil și acesta s-a scurs din cisterna, în care era stocat?
În conformitate cu prevederile art. 102 alin. (1) din Codul fiscal, subiecților impozabili, înregistrați conform art. 112, li se permite trecerea în cont a sumei T.V.A. achitate sau care urmează a fi achitate furnizorilor plătitori ai T.V.A. pe valorile materiale, serviciile procurate (inclusiv transmise în cadrul realizării contractului de comision) pentru efectuarea livrărilor impozabile în procesul desfășurării activității de întreprinzător. Astfel, în conformitate cu prevederile art. 102 alin. (4) din CF, suma T.V.A., achitată sau care urmează a fi achita...
Monitorul fiscal FISC.md Nr.24 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
12 March /2015 11:22
Domeniu:
T.V.A.
Tags:
TVA | combustibil | întreprinderi
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