Legal advice
Anularea statutului de subiect al impunerii cu TVA
Inițierea procedurii de anulare a înregistrării ca plătitor de TVA se efectuează: 1) la inițiativa subiectului impozabil - în cazul suspendării livrărilor supuse TVA, subiectul impozabil este obligat să informeze despre aceasta SFS, prin depunerea înștiințării respective la SFS; 2) la inițiativa SFS - în conformitate cu prevederile art.113 alin.(2) din Codul fiscal în cazul în care: a) subiectul impunerii nu a prezentat Declaraţia privind TVA pentru fiecare perioadă fiscală; b) informația pre...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
14 August /2023 08:00
Domeniu:
T.V.A.
Tags:
subiect al impunerii | platitor TVA | anulare
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