Practical accounting
Termenul de restituire a TVA şi a accizelor, în vigoare din 1 ianuarie 2020
Restituirea TVA întreprinderilor ce produc pâine şi produse de panificaţie, exploataţiile de producţie a laptelui şi întreprinderilor ce prelucrează lapte şi produc produse lactate este reglementată de prevederile 101 alin. (3) din Codul fiscal. Alin. (5) al aceluiași articol stabileşte condiiţe de restituire a TVA, dacă depăşirea sumei TVA la valorile materiale, serviciile procurate se datorează faptului că subiectul impozabil a efectuat o livrare care se scuteşte de TVA cu drept de deducere. Până la 1 ianuarie 2020, regula generală aferent restituirii TV...
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The date of publishing:
02 January /2020 08:59
Domeniu:
T.V.A. | Accizele | Noutăți
Tags:
TVA | accize | restituirea accizelor | restituirea TVA | monitorul.fisc.md
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