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  • 3. (28.23.38) În baza cărui datele se întocmește Declarației privind TVA, de către subiectul impozabil?
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3. (28.23.38) În baza cărui datele se întocmește Declarației privind TVA, de către subiectul impozabil?

Conform art. 118 alin. (1) din Codul fiscal, fiecare subiect impozabil este obligat să țină evidența întregului volum de mărfuri, servicii livrate și a valorilor materiale, serviciilor procurate. Registrele de evidență a procurării și livrării de mărfuri, servicii trebuie întocmite în termen de o lună de la încheierea perioadei fiscale privind TVA. Astfel, conform prevederilor pct. 1 din Modul de completare a Declarației privind TVA, aprobat prin Ordinul Inspectoratului Fiscal Principal de Stat nr.1164 din 25.10.2012, declarația privind TVA se întocmește pe un formular oficial, aprobat conform anexei nr.1 la ordinul menționat în baza datelor reflectate în Registrele de evidență a livrărilor și procurărilor.

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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:

15 October /2018 13:34

Catalogul tematic

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

Tags:

TVA|perioada fiscală|subiect impozabil

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