Case studies
Determinarea genului principal de activitate și sancțiunile pentru indicarea eronată a acestuia în dările de seamă fiscale
Potrivit legislației fiscale, orice dare de seamă fiscală trebuie să conțină, de regulă, un șir de informații obligatorii, care sunt enumerate la art. 187 alin. (3) din Codul fiscal (CF). Deși nu se regăsește expres în cuprinsul normei prenotate, unul din cele mai frecvent întâlnite câmpuri în dările de seamă fiscale este genul principal de activitate al contribuabilului și/sau codul aferent acestuia (codul CAEM). Menționăm, cu titlu de exemplu, doar unele din cele mai frecvent utilizate dări de seamă în care se impune com...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
05 March /2024 08:00
Domeniu:
Noutăți fiscale
Tags:
dare de seamă | activitate | Sancţiuni
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