Legal advice
Stingerea obligației fiscale a persoanei decedate sau dispărute
Baza normativă de reglementare privind administrarea activelor și pasivelor contribuabilului decedat se conține în Codul civil, Regulamentul cu privire la modul de evidență, evaluare și vânzare a bunurilor confiscate, fără stăpân, sechestrate ușor alterabile sau cu termen de păstrare limitat, a corpurilor delicte, a bunurilor trecute în posesia statului cu drept de succesiune și a comorilor, aprobat prin HG nr. 972 din 11.09.2001 (în continuare – Regulament), precum și în Codul fiscal (CF.) Conform prevederilor art. 169 alin. (1) din CF, obligația fiscală se...
Monitorul fiscal FISC.md Nr.2 (50) 2019
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The date of publishing:
22 February /2019 13:03
Domeniu:
Administrare fiscală | Legislație fiscală | Persoana fizică | Obligație fiscală | Noutăți fiscale
Tags:
persoana fizică | obligaţie fiscală | patrimoniu | stingerea obligatiei | contribuabil | moştenire | monitorul.fisc.md
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