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  • 5. (32.1.19) Care termen de stingere a obligației fiscale ?
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icon5. (32.1.19) Care termen de stingere a obligației fiscale ?

Art. 129 alin. (8) in Codul fiscal statuează: Termen de stingere a obligaţiei fiscale – perioadă, stabilită conform legislaţiei fiscale, în care trebuie să fie executată obligaţia fiscală, incluzând şi ultima sa zi în orele de program ale Serviciului Fiscal de Stat. Dacă ultima zi a perioadei este una de odihnă, se va considera o ultimă zi prima zi lucrătoare care urmează după ziua de odihnă. În cazul prezentării dărilor de seamă în format electronic, ultima zi se consideră ziua deplină. În mod analogic se determină şi termenele de...

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

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The date of publishing:

14 June /2017 10:00

Catalogul tematic

Administrare fiscală | Noutăți fiscale

Tags:

obligaţie fiscală|contribuabil|Codul fiscal|executare

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