Questions and answers
Suspendarea activităţii plătitorului de TVA
Întreprinderea este înregistrată în calitate de plătitor al TVA. La moment firma nu activează, deoarece activitatea agentului economic este sistată. Dacă reluăm activitatea, vom putea efectua livrări cu TVA sau va fi necesar din nou să atingem plafonul de realizare stabilit şi să ne înregistrăm în calitate de plătitori ai TVA? Legislația nu prevede noțiunea de ”sistare a activității contribuabilului”. Potrivit art.30 din Legea 845/1992, art.18 din Legea 220/2007, persoana juridică, la decizia fondatorului/ adunării generale, poate să suspende temporar activitat...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
23 June /2018 10:27
Domeniu:
T.V.A. | Administrare fiscală | Noutăți
Tags:
TVA | platitor TVA | suspendarea activitatii | persoana juridica
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