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  • 6. (28.2.10) La ce dată, subiectului impozabil, care a suspendat activitatea, se restabilesc drepturile și obligațiile contribuabilului al TVA ?
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6. (28.2.10) La ce dată, subiectului impozabil, care a suspendat activitatea, se restabilesc drepturile și obligațiile contribuabilului al TVA ?

În conformitate cu art.113 alin.(5) din Codul fiscal, în cazul efectuării livrărilor în perioada de suspendare a activității, obligațiile și drepturile contribuabilului TVA se restabilesc din prima zi a lunii în care au fost efectuate aceste livrări.

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.
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 16:40

Catalogul tematic

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

Tags:

Codul fiscal|livrare|TVA|suspendare

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