Fiscal practice
Dreptul la deducere a sumei TVA, în cazul procurărilor efectuate și documentate eronat (în regim obișnuit cu aplicarea TVA, fără indicarea mențiunii de taxare inversă) de la un subiect declarat în insolvabilitate
În conformitate cu prevederile art.94 lit.e) din Codul fiscal, subiecţi impozabili cu TVA sînt persoanele juridice şi fizice care practică activitate de întreprinzător, inclusiv persoanele care desfăşoară activitate profesională potrivit legislaţiei, şi procură pe teritoriul Republicii Moldova proprietatea întreprinderilor înregistrate în calitate de plătitori de T.V.A., declarate în proces de insolvabilitate, cu excepţia celor în procedură de restructurare şi realizare a planului, în confo...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
26 July /2024 08:00
Catalogul tematic
Persoana fizică | Persoană juridică | Declarație TVA | Noutăți fiscale
Tags:
activitate profesionala | taxare inversă | declaraţie privind TVA | drept de deducere
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