Fiscal practice
Erorile admise de contribuabili la completarea dării de seamă forma IPC21
Potrivit art. 92 alin. (1) și (2) din Codul fiscal (în continuare - CF) impozitul reţinut conform art.6918 şi art.88-91 din CF se achită la buget de către persoana care a efectuat reţinerea până la data de 25 a lunii următoare lunii în care au fost efectuate plăţile. Dările de seamă privind impozitul pe venit, privind primele de asigurare obligatorie de asistenţă medicală reţinute şi contribuţiile de asigurări sociale de stat obligatorii calculate se prezintă de către plătitorii veniturilor Serviciului Fiscal de Stat (SFS) până la d...
Monitorul fiscal FISC.md nr.7 (77) 2022
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The date of publishing:
13 December /2022 08:00
Domeniu:
Noutăți fiscale | Dare de seamă fiscală | IPC21
Tags:
IPC21 | erori | contribuabili
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