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  • 29. (28.21.22) Se permite oare achitarea sumei obligațiilor fiscale la alte impozite și taxe din contul sumei soldului deductibil a TVA?
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29. (28.21.22) Se permite oare achitarea sumei obligațiilor fiscale la alte impozite și taxe din contul sumei soldului deductibil a TVA?

Legislația fiscală nu prevede posibilitatea stingerii obligațiilor din contul soldului TVA atribuit la decontări cu bugetul. Sumele TVA dedusă, participând la calcul, contribuie doar la micșorarea obligației privind TVA drept urmare a livrărilor impozabile efectuate pe teritoriul republicii. [Modificare în Baza generalizată a practicii fiscale în temeiul Legii pentru modificarea și completarea unor acte legislative nr.288 din 15.12.2017, în vigoare 01.01.2018].

Institutions:

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:

17 March /2018 08:21

Catalogul tematic

Obligație fiscală | Administrare fiscală | Declarație TVA | Noutăți fiscale | T.V.A. | Legislație fiscală

Tags:

practica fiscala|TVA|buget|sold|legislația fiscala

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