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  • 8. (32.1.16) Majorarea de întârziere (penalitatea) se consideră obligație fiscală?
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icon8. (32.1.16) Majorarea de întârziere (penalitatea) se consideră obligație fiscală?

Conform prevederilor art. 129 pct.6 din Codul fiscal, obligaţie fiscală este obligaţie a contribuabilului de a plăti la buget o anumită sumă ca impozit, taxă, majorare de întârziere (penalitate) şi/sau amendă.

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The date of publishing:

15 June /2017 09:17

Catalogul tematic

Impozitul pe venit | Legislație fiscală | Administrare fiscală | Noutăți fiscale

Tags:

obligaţie fiscală | amendă | restanţe | contribuabil | Cod fiscal | penalitate

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