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Excluderea din evidența fiscală a subdiviziunii entității care nu și-a reluat activitatea după suspendare
În cazul nereluării activității entității după suspendare, se scoate automat din evidența fiscală subdiviziunea anterior declarată, sau această acțiune urmează a fi efectuata de către contribuabil? Noțiunea de subdiviziune este reglementată de prevederile art. 5 pct. 29) din Codul fiscal (în continuare - CF), iar modalitatea de luare la evidența Serviciului Fiscal de Stat (în continuare - SFS), este stabilită de Capitolul XI din Instrucțiunea privind evidența contribuabililor, aprobată prin Ordinul SFS nr. 352...
Monitorul fiscal FISC.md nr.4 (88) 2024
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
07 June /2024 08:00
Catalogul tematic
Evidenţa fiscală | Noutăți fiscale
Tags:
Contabilitate | suspendare | activitate | subdiviziune
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