Questions and answers
La ce valoare a livrărilor impozabile cu T.V.A., efectuate în termen de 12 luni consecutive, subiectul impunerii cu T.V.A. îşi poate anula statutul de plătitor al T.V.A.?
Situaţiile în care se realizează anularea statutului de plătitor al T.V.A. sunt enumerate în art. 113 din Codul Fiscal. În alineatul (2) al articolului 113 din CF sunt stabilite cazurile în care Serviciul Fiscal de Stat este în drept de a anula înregistrarea subiectului impunerii cu T.V.A. Astfel, în cazul în care, valoarea totală a livrărilor impozabile ale subiectului impunerii într-o oricare perioadă de 12 luni consecutive nu a depăşit plafonul de 100000 lei, Serviciul Fiscal de Stat este în drept de a iniţia anularea statutului de plătitor al T.V.A....
Monitorul fiscal FISC.md Nr.6 2012
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
14 May /2013 15:02
Domeniu:
T.V.A.
Tags:
Monitorul Fiscal FISC.MD | TVA | Igor Lazari | Olga Golban
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