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Unele particularități de prezentare a dărilor de seamă (forma IRV 14 și IALS 14) corectate
Actualmente pot fi constatate situații în care contribuabilii admit anumite erori la completarea dărilor de seamă, care la rândul său pot fi divizate în următoarele categorii: reflectarea incorectă a sumei venitului îndreptat spre achitare, sau a sumei impozitului pe venit reținut; neindicarea codului sursei de venit; atribuirea incorectă a codului sursei de venit; indicarea incorectă a codului fiscal al beneficiarului de plăți etc. (în cazul completării IALS 14). În cazul depistării unor astfel de erori, agentul economic care desc...
Monitorul fiscal FISC.md Nr.37 2017
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
28 September /2017 14:31
Domeniu:
Dare de seamă fiscală | Legislație fiscală | Obligație fiscală
Tags:
dare de seamă | agenti economici | Codul fiscal | obligaţie fiscală
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