Legal advice
Stingerea amenzilor aplicate de autoritățile publice din contul supraplății impozitelor
Este în drept organul fiscal să rețină din suma impozitului achitat în plus constatat spre restituire amenzile aplicate de alte autorități publice? Conform art. 176 din Codul fiscal, cu excepţia cazurilor în care legislaţia fiscală prevede altfel, restituirea sumei plătite în plus şi a sumei care, conform legislaţiei fiscale, urmează a fi restituită contribuabilului, este efectuată în modul şi în termenele stabilite la art.175 și doar dacă acesta nu are restanţe. Contribuabilului persoană juridică restituirea se efectuează de Trezoreria de Stat la conturile banca...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
23 October /2019 12:55
Catalogul tematic
Administrare fiscală | Noutăți
Tags:
amenzi | executare silită | supraplata | stingerea obligatiei | monitorul.fisc.md
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