3. (28.2.4) În ce cazuri anularea inregistrării contribuabilului TVA se efectuează la iniţiativa organului fiscal?

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3. (28.2.4) În ce cazuri anularea inregistrării contribuabilului TVA se efectuează la iniţiativa organului fiscal?

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3. (28.2.4) În ce cazuri anularea inregistrării contribuabilului TVA se efectuează la iniţiativa organului fiscal?

În conformitate cu art.113 alin.(2) din Codul fiscal, organul fiscal este în drept să anuleze de sine stătător înregistrarea contribuabilului TVA în cazul în care:

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.

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.
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The date of publishing:

28 February /2018 10:43

Catalogul tematic

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

Tags:

TVA | subiect al impunerii | lichidare | declaraţia | contribuabil | subdiviziune | organ fiscal

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