Questions and answers
În ce condiţii este înregistrat în calitate de plătitor al T.V.A. agentul economic format prin contopirea a doi agenţi economici?
În conformitate cu prevederile art. 185 alin (3) din Codul fiscal, reorganizarea persoanei nu schimbă pentru succesorul acesteia termenele de stingere a obligaţiei ei fiscale. În cazul reorganizării persoanei, drepturile şi obligaţiile ei trec la întreprinderea nou-creată. Înainte de a se reorganiza, întreprinderea va înştiinţa despre aceasta organul fiscal, în raza căruia se află, pentru efectuarea unui control fiscal şi determinarea volumului de drepturi şi obligaţii succesoare ale persoanei nou-create. Totodată, ca rezultat al reorganizării prin c...
Monitorul fiscal FISC.md Nr.3 2011
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
15 September /2011 13:44
Domeniu:
T.V.A. | Reorganizare
Tags:
TVA
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