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  • 7. (32.1.43) Este obligat contribuabilul să informeze Serviciul Fiscal de Stat despre deschiderea contului bancar?
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7. (32.1.43) Este obligat contribuabilul să informeze Serviciul Fiscal de Stat despre deschiderea contului bancar?

Conform art. 167 alin. (1) din Codul fiscal, despre deschiderea conturilor bancare (cu excepția conturilor tranzitorii de executare a bugetelor, conturilor de credit şi împrumut, de depozite la termen şi provizorii (de acumulare a mijloacelor financiare pentru formarea sau majorarea capitalului social)), instituția financiară (sucursala sau filiala acesteia) este obligată să informeze în aceeași zi Serviciul Fiscal de Stat prin sistemul informațional automatizat de creare şi circulație a documentelor electronice între Serviciul Fiscal de Stat şi instituțiile financiare. Astfel, contribuabilul nu este obligat să informeze Serviciul Fiscal de Stat despre deschiderea contului bancar, deoarece instituția financiară informează Serviciul Fiscal de Stat despre deschiderea acestuia.

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al Republicii Moldova

„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:

29 December /2017 11:38

Catalogul tematic

Administrare fiscală | Legislație fiscală | Servicii electronice | Noutăți fiscale

Tags:

SFS|contribuabil|obligaţie fiscală

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