Questions and answers
Care urmează a fi acțiunile cumpărătorului (contribuabil al TVA), în cazul în care furnizorul refuză de a elibera factura fiscală?
Potrivit prevederilor art. 117 alin. (1) din Codul fiscal, subiectul impozabil, care efectuează o livrare impozabilă pe teritoriul ţării, este obligat să prezinte cumpărătorului factura fiscală pe livrarea în cauză. Prezentarea facturii fiscale se efectuează la momentul apariţiei obligaţiei fiscale, stabilit prin art. 108, cu excepţia cazurilor prevăzute de prezentul cod. Totodată, în conformitate cu prevederile art. 260 alin. (4) din Codul fscal, neprezentarea facturii fscale în termenele prevăzute la art. 117 se sancţionează cu o amendă de 1800 de lei pentru...
Monitorul fiscal FISC.md Nr.1 2011
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 May /2011 12:05
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T.V.A.
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T.V.A
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