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  • Home page
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  • Существует безнадежный долг, подтвержденный решением суда, и соответствующие документы судебного исполнителя о невозможности исполнения решения судебной инстанции. Наша компания уплатила НДС по данной поставке.
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Questions and answers

iconСуществует безнадежный долг, подтвержденный решением суда, и соответствующие документы судебного исполнителя о невозможности исполнения решения судебной инстанции. Наша компания уплатила НДС по данной поставке.

С учетом положений ч. (1) ст. 116 НК, если после внесения в декларацию по НДС суммы НДС, уплаченной за осуществленную поставку, вся сумма или ее часть рассматривается в соответствии с законодательством как безнадежный долг, имеет ли право субъект налогообложения на зачет суммы НДС, уплаченной за любой налоговый период по НДС. Каков порядок зачета НДС в случае, если долг становится безнадежным? В каком реестре и какой графе декларации по НДС следует отражать ее для обеспечения правильности учета обязательств по НДС?

Olga Golban

Olga Golban

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.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

24 July /2013 10:43

Catalogul tematic

Persoană juridică | T.V.A.

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TVA | persoane juridice

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