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  • 2. (28.22.15) . Arhiva: Are dreptul agentul economic să solicite restituirea TVA în anul 2014 pentru investiţiile capitale efectuate, începînd cu 13 ianuarie 2012?
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2. (28.22.15) . Arhiva: Are dreptul agentul economic să solicite restituirea TVA în anul 2014 pentru investiţiile capitale efectuate, începînd cu 13 ianuarie 2012?

În conformitate cu prevederile art.1011 alin.(1) din Codul fiscal, subiecţii impozabili care, începînd cu 1 ianuarie 2012, efectuează investiţii (cheltuieli) capitale, cu excepţia investiţiilor (cheltuielilor) capitale în clădiri şi în mijloace de transport (de la poziţiile tarifare 870321, 870322, 870323, 870324, 870331, 870332, 870333), şi sînt înregistraţi în calitate de plătitori de TVA, beneficiază de dreptul la restituirea TVA aferent acestor investiţii. La rîndul său alin.(2) din acelaşi articol stabileşte că restituirea TVA se efectuează în modul stabilit de Guvern, într-un termen ce nu depăşeşte 45 de zile din data depunerii cererii.

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

16 October /2018 07:48

Catalogul tematic

Administrare fiscală | Noutăți | Noutăți fiscale | T.V.A. | Dare de seamă fiscală | Legislație fiscală

Tags:

agent economic|TVA|investiţii|pozitia tarifara|cheltuieli

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