Questions and answers
Cu privire la obligația de achitare a TVA la buget
Când apare obligația achitării TVA la buget de către subiectul impozabil care a importat servicii, dacă achitarea a fost făcută din numele conducătorului întreprinderii, iar banii au fost compensați din contul întreprinderii? În conformitate cu prevederile art. 101 alin. (4) din CF, subiecții impozabili care importă servicii achită TVA la data efectuării plății, inclusiv a plății prealabile pentru serviciul de import. Potrivit prevederilor art. 19 din Legea contabilității nr. 113-XVI din 27 aprilie 2007, faptele economice se contabilizează în baz...
Monitorul fiscal FISC.md Nr.34 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
27 December /2016 10:07
Domeniu:
T.V.A. | Legislație fiscală
Tags:
TVA | achitari la buget | subiecții impozitabili | documente primare | Codul fiscal
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