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Cotele majorării de întârziere (penalității) pentru anul 2022
Conform prevederilor art. 228 alin. (3) din Codul fiscal, cuantumul majorării de întârziere se determină anual în funcţie de rata de bază (rotunjită până la următorul procent întreg), stabilită de Banca Naţională a Moldovei în luna noiembrie a anului precedent anului fiscal de gestiune, aplicată la operaţiunile de politică monetară pe termen scurt, majorată cu 5 puncte, împărţită la numărul de zile ale anului şi aproximată conform regulilor matematice până la 4 semne după virgulă. ...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
10 February /2022 08:00
Domeniu:
Legislație fiscală | Noutăți | Administrare fiscală
Tags:
majorare de intirziere | anul 2022 | penalități
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