Fiscal practice
Taxarea inversă: precizări în implementarea principiului
Prin prisma Legii nr.171/2019 cu privire la modificarea unor acte legislative, începând cu 1 ianuarie 2020, în Codul fiscal (în continuare - CF) a fost implementat principiul taxării inverse a TVA, ceea ce presupune de fapt inversarea răspunderii privind obligația TVA la livrarea proprietății întreprinderilor declarate în proces de insolvabilitate, în conformitate cu prevederile Legii insolvabilității nr.149/2012. Prevederile mecanismului propus au fost ajustate î...
Instituții:
Ministerul Finanțelor al Republicii Moldova | Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
16 June /2020 09:38
Domeniu:
Taxarea inversă | Persoană juridică | Persoana fizică | Legislație fiscală | Administrare fiscală | T.V.A.
Tags:
taxare inversă | TVA | persoana fizică | persoan juridica | ZEL | insolvabilitate
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