Legal advice
CSJ: nu se permite restituirea TVA care nu a fost achitată la buget
SRL X a depus la Serviciul Fiscal de Stat (SFS) cerere privind restituirea TVA. După examinare, pe marginea acesteia a fost emisă decizia fără efectuarea controlului tematic, deoarece au fost întrunite condițiile prevăzute la pct.13 din Regulamentul privind restituirea taxei pe valoarea adăugată aprobat prin Hotărârea Guvernului nr. 93 (Regulament). Ulterior, potrivit pct.14 din Regulament, care prevede că sumele TVA restituite subiecţilor impozabili, în modul stabilit la pct. 13 din Regulament, sunt supuse de către SFS controlului tematic cel pu...
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The date of publishing:
20 February /2020 08:08
Catalogul tematic
T.V.A. | Noutăți
Tags:
TVA | restituirea TVA | regulament | CSJ | monitorul.fisc.md
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