Questions and answers
Arvuna şi plata TVA
Cum se reflectă arvuna (arvona) în evidenţa contabilă și când survine obligativitatea achitării TVA din ea? Conform art.631 alin.(1) din Codul Civil, arvuna este o suma de bani sau un alt bun pe care o parte contractantă o dă celeilalte părți pentru a confirma încheierea contractului și a-i garanta executarea. În caz de dubii, suma plătită este considerată avans. Concomitent, potrivit art.632 al Codului Civil, arvuna se ia în calcul la executarea prestației, iar în cazul în care aceasta nu s-a făcut, se restituie. Astfel, la primirea plății în ba...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
05 April /2018 12:31
Domeniu:
T.V.A. | Administrare fiscală | Noutăți | Legislație fiscală
Tags:
arvuna | TVA | penalitate | obligaţii fiscale | parte | contract
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