Questions and answers
Efectuarea operațiunilor prin intermediul Contului unic
Este în drept contribuabilul să beneficieze de prevederile statuate de art. 229 alin. (5) lit. a) din Codul fiscal (CF), în cazul în care efectuează plățile la buget prin intermediul Contului unic, iar banca să treacă la scăderi aceste sume? Potrivit prevederilor imperative ale art. 227 alin. (1) din CF, stingerea obligaţiilor fiscale se asigură prin aplicarea de către Serviciul Fiscal de Stat (SFS) sau alt organ abilitat majorării de întârziere (penalităţii) la impozite şi taxe, prin suspendarea operaţiunilor la conturile bancare, cu excepţia celor de l...
Monitorul fiscal FISC.md Nr. 4 (45) 2018
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The date of publishing:
18 June /2018 15:48
Domeniu:
Administrare fiscală | Legislație fiscală | Obligație fiscală
Tags:
CONT unic | buget | obligaţii | contribuabil | institutie financiara
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