Questions and answers
3. (32.1.21) Cum se determină data stingerii obligației fiscale prin achitare?
Reieșind din particularitățile stingerii obligației fiscale prin achitare, art. 178 din Codul fiscal determină data stingerii obligației fiscale, și anume: în cazul achitării prin intermediul instrumentelor de plată fără numerar, altele decît cardurile de plată (prin virament) – data la care a fost debitat contul de plăți al contribuabilului în contul obligației fiscale respective. Debitarea contului de plăți se confirmă prin documentul de plată emis de prestatorul serviciilor de plată, în care se indică data debitării contului de plăți; ...
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The date of publishing:
14 June /2017 09:40
Domeniu:
Administrare fiscală | Noutăți fiscale
Tags:
achitare | bon fiscal | Cod fiscal | terminal | stingerea obligatiei | prestator
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