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Majorările 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 impunerea fiscală. ...
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The date of publishing:
18 March /2019 12:39
Domeniu:
Impozitul pe venit | Administrare fiscală | Asigurare socială de stat | Sancțiuni fiscale | Asigurare obligatorie de asistenţă medicală
Tags:
penalitate | Sancţiuni | impozit pe venit | contributii | impozit unic | amenzi
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