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  • Можно ли представить декларацию физического лица об имеющихся денежных средствах по состоянию на 01.01.2012 с опозданием, уплатив при этом штраф за несвоевременное представление?
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Questions and answers

iconМожно ли представить декларацию физического лица об имеющихся денежных средствах по состоянию на 01.01.2012 с опозданием, уплатив при этом штраф за несвоевременное представление?

Декларация об имеющихся денежных средствах представляет собой декларацию, не считающуюся налоговой отчетностью, которая содержит данные о денежных средствах, имеющихся в наличии у физического лица на конец дня 01 января 2012 г., 01 ноября 2012 г. или 28 декабря 2012 года и которая не может быть представлена по истечении предельного срока, установленного для ее представления. Это регламентируется п. (10) ст. 2261 «Понятия» НК. Предельный срок подачи этой декларации истек 31 декабря 2012 года.

Maia Budeci

Maia Budeci

Monitorul fiscal FISC.md Nr.14 2013

Institutions:

Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

23 July /2013 10:20

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