Fiscal practice
Preluarea sumelor TVA în cazul reînregistrării în calitate de plătitor al TVA
Poate agentul economic (care a fost anulat în calitate de subiect al impunerii cu TVA și avea la acel moment înregistrate sume TVA spre deducere (trecute în cont)), restabili/recupera suma TVA în cauză, dacă se înregistrează din nou în calitate de plătitor TVA? În conformitate cu prevederile art. 101 alin. (2) din Codul fiscal, dacă suma T.V.A. achitată sau ce urmează a fi achitată furnizorului la procurarea valorilor materiale, serviciilor depăşeşte suma T.V.A. primită sau care urmează să fie primită de...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
23 July /2024 08:00
Catalogul tematic
Declarație TVA | Administrare fiscală | Noutăți fiscale
Tags:
Codul fiscal | beneficiar | Declaraţia privind TVA | agent economic
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