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Questions and answers
3. (28.2.4) În ce cazuri anularea inregistrării contribuabilului TVA se efectuează la iniţiativa organului fiscal?
- subiectul impunerii nu a prezentat declaraţie privind TVA pentru fiecare perioadă fiscală;
- informaţia prezentată despre sediul subiectului şi sediul subdiviziunilor acestuia este neveridică.
- subiectul impunerii aflat în proces de lichidare nu a depus cererea privind anularea înregistrării ca contribuabil al TVA în legătură cu lichidarea pînă la începerea controlului fiscal.
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The date of publishing:
28 February /2018 10:43
Catalogul tematic
T.V.A. | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Declarație TVA | Noutăți fiscale
Tags:
TVA | subiect al impunerii | lichidare | declaraţia | contribuabil | subdiviziune | organ fiscal
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