Questions and answers
Care este modul de corectare a declaratiei TVA?
Subiecţii înregistraţi în calitate de plătitori ai T.V.A. prezintă dările de seamă fiscale utilizând, în mod obligatoriu, metode automatizate de raportare electronică, în forma şi în modul reglementat de Serviciul Fiscal de Stat. Conform prevederilor art. 188 din Codul fiscal, darea de seamă fiscală corectată este versiunea dării de seamă fiscale precedente. Astfel, contribuabilul care descoperă că darea de seamă fiscală prezentată anterior conţine o eroare sau o omisiune, are dreptul să prezinte o dare de seamă fiscală corectată, conform formularului şi modului de î...
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The date of publishing:
26 April /2018 11:28
Domeniu:
T.V.A. | Administrare fiscală | Dare de seamă fiscală
Tags:
declaraţia | TVA | corectare | control fiscal | declaratie electronica
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