Questions and answers
Se ia oare în consideraţie, la aprecierea pragului de înregistrare obligatorie în calitate de plătitor T.V.A.,valoarea livrărilor ce nu constituie obiect al impunerii cu T.V.A.?
În conformitate cu art. 112 alin. (1) din Codul fiscal, subiectul care desfăşoară activitate de întreprinzător, cu excepţia autorităţilor publice, instituţiilor publice, specificate la art. 51, instituţiilor medico-sanitare publice şi private, specificate la art. 511, şi deţinătorilor patentei de întreprinzător, este obligat să se înregistreze ca contribuabil al T.V.A. dacă el, într-o oricare perioadă de 12 luni consecutive, a efectuat livrări de mărfuri, servicii în suma ce depăşeşte 600000 lei, cu excepţia livrărilor scutite de T.V.A.. Astfel, prevederil...
Monitorul fiscal FISC.md Nr.4 2011
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
17 November /2011 10:44
Domeniu:
T.V.A.
Tags:
Monitorul Fiscal FISC.MD | Igor Lazari
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