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Stingerea simplificată a obligației fiscale
În conformitate cu art. 1741 din Codul fiscal (CF), în lipsa elementelor constitutive ale infracţiunii de evaziune fiscală sau de pseudoactivitate de întreprinzător, Serviciul Fiscal de Stat (SFS) stinge simplificat obligaţia fiscală prin scădere contribuabililor persoane juridice şi persoane fizice care practică activitate de întreprinzător, în condiţiile prezentului articol. SFS stinge simplificat prin scădere obligaţia fiscală, conform art. 174 alin. (4), în cazul în care stabileşte în cumul că: persoana juridică are datorii la bugetul de stat, la ...
Monitorul fiscal FISC.md Nr. 5 (46) 2018
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The date of publishing:
15 August /2018 10:24
Domeniu:
Administrare fiscală | Legislație fiscală | Obligație fiscală | Noutăți fiscale
Tags:
obligaţie fiscală | Agenţia Servicii Publice | SFS | contribuabil | stingerea obligatiei
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