Fiscal practice
Sancţiunile aplicate pentru nedepunerea sau depunerea tardivă a declaraţiei cu privire la impozitul pe venit de către persoana fizică cetăţean
Conform art. 83 alin. (2) al CF, sînt obligaţi să prezinte declaraţia cu privire la impozitul pe venit: 1. persoanele fizice rezidente (cetăţenii Republicii Moldova, cetăţenii străini, apatrizii, inclusiv membrii societăţilor şi acţionarii fondurilor de investiţii) care au obligaţii privind achitarea impozitului; 2. persoanele fizice rezidente (cetăţenii Republicii Moldova, cetăţenii străini şi apatrizii, inclusiv membrii societăţilor şi acţionarii fondurilor de investiţii) care nu au obligaţii privind achitarea impozitului, dar: obţin venit impozabil din...
Monitorul fiscal FISC.md Nr.7 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
28 May /2013 17:06
Domeniu:
Impozitul pe venit | Persoana fizică | Sancțiuni fiscale
Tags:
Impozitul pe venit
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