Questions and answers
Ce obligații privind TVA apar la anularea calitătii de plătitor al TVA în partea ce ține de stocurile existente?
Conform prevederilor art. 113 alin. (2) lit. a) din Codul fiscal, organul fiscal este în drept de a anula înregistrarea întreprinderii ca subiect al impunerii cu TVA. Totodată, conform prevederilor alin. (3) al aceluiaşi articol din Codul fscal, în momentul anulării înregistrării contribuabilului TVA, el se consideră ca subiect care a efectuat o livrare impozabilă a stocurilor sale de mărfuri şi a mijloacelor fxe pentru care, la momentul procurării lor, TVA a fost trecută în cont şi trebuie să achite datoria la TVA pentru această livrare. Valoarea impozabil...
Monitorul fiscal FISC.md Nr.1 2011
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 May /2011 11:30
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T.V.A.
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T.V.A
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