Legal advice
Reducerea cu 50% din amenda: nerepatrierea vs alte amenzi fiscale
Conform art. 234 alin. (2) Cod fiscal, persoana trasă la răspundere pentru încălcare fiscală beneficiază de o reducere cu 50% a amenzilor aplicate în cazul în care respectă anumite condiții1. Totodată, dreptul de beneficiere de reducere cu 50 % la amenda pentru nerespectarea termenelor de repatriere a mijloacelor băneşti, mărfurilor și serviciilor provenite din tranzacţiile economice externe (în continuare – repatriere) sunt mai blânde, deoarece, conform art. 5 alin. (8) din Legea nr. 1466/1998, condițiile stabilite pentru ca persoana trasă la răspundere ...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
11 February /2020 09:43
Domeniu:
Administrare fiscală | Noutăți | Sancțiuni fiscale | Deduceri fiscale
Tags:
sancțiuni fiscale | repatrierea mijloacelor banesti | reducere | amendă | monitorul.fisc.md
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