Questions and answers
Modul de solicitare de către reprezentantul contribuabilului a certificatului privind lipsa sau existenţa restanţelor faţă de bugetul public național
O persoană fizică cetăţean a depus prin procură solicitarea prezentării certificatului privind lipsa sau existența restanțelor față de buget pentru o altă persoană fizică, prezentând doar copia procurii. SFS a refuzat eliberarea certificatului. Care-s prevederile legislaţiei la acest capitol? În conformitate cu prevederile art. 136 pct. 9) din CF, SFS şi funcţionarii fiscali, în cadrul acţiunilor de exercitare a funcţiei, sunt obligaţi la cererea scrisă a contribuabilului, în care se indică destinaţia certificatului, în cazurile reg...
Monitorul fiscal FISC.md Nr. 4 (45) 2018
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The date of publishing:
18 June /2018 13:15
Domeniu:
Noutăți fiscale | Legislație fiscală | Dare de seamă fiscală | Administrare fiscală | Impozitul pe venit
Tags:
contribuabil | certificat | restanţe | Cod fiscal | SFS
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