Practical accounting
Aplicarea ștampilei pe documentele primare: obligatorie sau nu?
Întrebarea ce ține de faptul aplicării ștampilei întreprinderii pe documentele primare încă mai apare la unii contribuabili. Pentru a explica dacă aceasta este o obligație sau o opțiune, reiterăm prevederile legislației în vigoare. Potrivit art.3 pct.5 al Legii nr.845/1992 cu privire la antreprenoriat şi întreprinderi, întreprinderile şi întreprinzătorii nu sunt obligaţi să deţină şi să aplice ştampila proprie pe înscrisuri de orice natură. În cazul în care legislaţia prevede necesitatea aplicări...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al Republicii Moldova
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The date of publishing:
04 May /2022 08:00
Domeniu:
Noutăți
Tags:
ștampilă | document primar
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