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iconDespre restituirea supraplății impozitului pe venit persoanelor fizice care nu desfășoară activitate de întreprinzător

Restituirea impozitului pe venit achitat sau care a fost reținut în plus persoanelor fizice care nu desfășoară activitate de întreprinzător se efectuează în corespundere cu prevederilor Titlului II al Codului fiscal și art.175 și art.176 din Titlul V al CF. Astfel, restituirea mijloacelor băneşti presupune rambursarea acestora, constatate ca plătite în plus sau a celor care, conform legislaţiei fiscale, urmează a fi restituite la contul contribuabilului.

Ana Zota

Ana Zota

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

04 September /2018 13:25

Catalogul tematic

Legislație fiscală | Impozitul pe venit | Dare de seamă fiscală | Persoana fizică | Administrare fiscală

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contribuabil|persoana fizică|activitate de intreprinzator|BNM

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