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  • 8. (28.2.8) Ce data se consideră ca data anulării înregistrării ca contribuabil al TVA al subiectul impozabil?
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8. (28.2.8) Ce data se consideră ca data anulării înregistrării ca contribuabil al TVA al subiectul impozabil?

În conformitate cu art.113 alin.(4) din Codul fiscal, data anulării înregistrării ca contribuabil al TVA se consideră data întocmirii actului de control în a cărui bază este emisă decizia conducerii Serviciului Fiscal de Stat privind anularea înregistrării. Totodată, urmează de menționat că, conform art.113 alin. (6) din Codul fiscal, în cazul lichidării, anularea înregistrării ca contribuabil al TVA se efectuează în baza cererii depuse de contribuabil până la data începerii controlului fiscal în legătură cu lichidarea agentului economic. Dacă contribuabilul nu depune cererea respectivă până la data începerii controlului fiscal în legătură cu lichidarea agentului economic, anularea înregistrării ca contribuabil al TVA se efectuează în temeiul alin.(2) lit. d) art.113 din Codul fiscal.

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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:

15 October /2018 13:41

Catalogul tematic

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

Tags:

Codul fiscal|TVA|SFS|contribuabil|subiect impozabil

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