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  • Care este termenul de prescripție pentru neachitarea impozitului pe venit datorat de către o persoană fizică?
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Care este termenul de prescripție pentru neachitarea impozitului pe venit datorat de către o persoană fizică?

Potrivit prevederilor art. 264 din CF, obligaţiile menţionate pot fi determinate în cel mult 4 ani de la ultima dată stabilită pentru prezentarea dării de seamă fiscale respective sau pentru plata impozitului pe venit. De asemenea, este de menţionat că, potrivit articolului nominalizat, termenul de prescripţie nu se extinde asupra impozitului, dacă darea de seamă fiscală care stabileşte obligaţia fiscală conţine informaţii ce induc în eroare sau reflectă fapte ce constituie infracţiuni fiscale ori nu a fost prezentată.

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The date of publishing:

18 July /2016 11:55

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Impozitul pe venit

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