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  • Majorările de întârziere (penalități) în anul 2019
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iconMajorările de întârziere (penalități) în anul 2019

Conform prevederilor art. 228 alin. (1) din Codul fiscal, prin majorare de întîrziere (penalitate) se semnifică suma calculată în funcţie de cuantumul impozitului, taxei şi de timpul scurs din ziua în care acestea trebuiau plătite, indiferent de faptul dacă au fost sau nu calculate la timp. Aplicarea de către Serviciul Fiscal de Stat sau alt organ abilitat a majorării de întîrziere este obligatorie, independent de forma de constrîngere. Majorarea de întîrziere reprezintă o parte din obligaţia fiscală şi se percepe în modul stabilit pentru...

Irina Cebaniuc

Irina Cebaniuc

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:

18 March /2019 12:39

Catalogul tematic

Asigurare obligatorie de asistenţă medicală | Impozitul pe venit | Asigurare socială de stat | Sancțiuni fiscale | Administrare fiscală

Tags:

penalitate | Sancţiuni | impozit pe venit | contributii | impozit unic | amenzi

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