Fiscal practice
Evidența fiscală a contului bancar vs înregistrarea obligației fiscale neachitate de până la 100 lei
În conformitate cu prevederile art. 167 alin. (2) din Codul fiscal și pct. 47 din Instrucțiunea privind evidența contribuabililor, aprobată prin Ordinul SFS nr. 352/2017, în cazul deschiderii unor conturi bancare și/sau de plăți, operaţiunile pe aceste conturi pot demara numai după recepţionarea de către prestatorii de servicii de plată emitenți ai certificatului privind luarea la evidență a conturilor bancare și/sau de plăți, emis şi remis de către Serviciul Fiscal de Stat (SFS). În cazul în care contr...
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The date of publishing:
22 May /2023 07:59
Domeniu:
Evidenţa fiscală
Tags:
restanţe | cont bancar | obligaţie fiscală | evidenta fiscala
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