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  • Корректировка Декларации VEN12 за предыдущие налоговые периоды
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iconКорректировка Декларации VEN12 за предыдущие налоговые периоды

Хозяйствующий субъект „X” импортировал товары в налоговые периоды 2017, 2018 и 2019 гг., по которым не были осуществлены исчисление и уплата таможенной пошлины и сбора за осуществление таможенных процедур. В 2021 г., Таможенная служба произвела исчисление соответствующих пошлин и сборов и предписала уплатить их, применив при этом штрафы и пени за их несвоевременную уплату. В каком налоговом периоде должны быть признаны данные расходы? Возникает ли у хозяйствующего субъекта обязательство по представлению исправленной Декларации по...

Iulia Petrea

Iulia Petrea

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

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The date of publishing:

28 January /2022 08:00

Catalogul tematic

Taxe vamale | Administrare fiscală | Impozitul pe venit

Tags:

VEN12 | подоходный налог | таможенные платежи | штраф | пеня | таможенные процедуры | налоговые периоды | Отчет

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