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  • 33.1.37 Este în drept Serviciul Fiscal de Stat să recupereze creanțele fiscale stabilite într-un stat străin?
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33.1.37 Este în drept Serviciul Fiscal de Stat să recupereze creanțele fiscale stabilite într-un stat străin?


BGPF

33.1.37 Este în drept Serviciul Fiscal de Stat să recupereze creanțele fiscale stabilite într-un stat străin?

Serviciul Fiscal de Stat este în drept să recupereze creanțele fiscale stabilite într-un stat străin în conformitate cu Convenţia privind asistenţa administrativă reciprocă în materie fiscală, adoptată la Strasbourg la 25 ianuarie 1988 (ratificată prin Legea nr. 149/2011).
 
Procedura de recuperare a creanțelor fiscale stabilite într-un stat străin este reglementată de Regulamentul privind mecanismul de aplicare a prevederilor tratatelor internaţionale ale Republicii Moldova în domeniul asistenţei administrative reciproce în materie fiscală, aprobat prin Hotărârea Guvernului nr. 1275/2018.
 

Ordinul SFS nr. 121 din 24-02-2025

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Data publicarii:

30 March /2025 08:00

Catalogul tematic

Executarea silită a obligației fiscale

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