Questions and answers
La determinarea limitei egale cu 100 mii de lei lunar în calcul se include şi TVA sau nu?
Sancţiunea stabilită în art. 10 pct. 5 din Legea nr. 845XII din 3 ianuarie 1992 se aplică în cazul efectuării decontării în numerar în sumă ce depăşeşte cumulativ 100 de mii de lei lunar. Ţinînd cont de faptul că cuantumul sumei se determină din indicatorul refectat în documentele ce confrmă achitarea (bonuri de plată, chitanţe, acte de recepţie a mijloacelor băneşti întocmite, etc.) se include şi suma TVA în cazul în care livrarea de marfa (serviciul) pentru care are loc achitarea este impozabilă cu TVA. În cazul în care livrarea de marfa (serviciul), pentru care are l...
Monitorul fiscal FISC.md Nr.1 2011
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 May /2011 10:39
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