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  • Вступили в силу поправки в Налоговый кодекс
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Вступили в силу поправки в Налоговый кодекс

Законом № 178 от 21 июля текущего года, опубликованным в МО 18 августа, введены в действие изменения и дополнения в Налоговый кодекс. Так, ст. 172 дополнена ч. (3) следующего содержания: «(3) Подлежат аннулированию по состоянию на 31 декабря каждого налогового года задолженности налогоплательщика (физического или юридического лица) в размере до 10 леев в целом, зарегистрированные в собственных системах учета органов, наделенных полномочиями по налоговому администрированию, указанных в части (1) статьи 131 настоящего Кодекса, по выплатам, регулируемым Налоговым кодексом. Определение и погашение путем аннулирования соответствующей суммы задолженностей в собственных системах учета указанных органов осуществляется индивидуально каждым органом в отдельности.». В связи с вышеуказанным дополнением, п.(11) ст.265 НК , предусматривающий, что налоговые обязательства налогоплательщика – физического или юридического лица, включая недоимки, в размере до 10 леев в целом по всем платежам, администрируемым НК, определенные в соответствии с ч. (1) ст. 264, подлежат аннулированию по состоянию на 31 декабря каждого налогового года, утратила силу.

Olga Colari

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:

21 August /2017 11:10

Catalogul tematic

Noutăți | Administrare fiscală | Persoana fizică

Tags:

налоговый кодекс|налогоплательщик

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