Questions and answers
TVA în cazul neachitării mărfurilor importate
Care urmează a fi acțiunile agentului economic ce a importat mărfuri, în cazul în care plata aferentă procurării nu a fost efectuată și nu urmează a fi efectuată? Ce se întâmplă cu suma TVA care a fost anterior dedusă? În conformitate cu prevederile lit. b) alin. (10) art. 102 din Codul fiscal, subiectul impozabil are dreptul la deducerea TVA achitate sau care urmează a fi achitată pe valorile materiale procurate, dacă dispune de documentul eliberat de autoritățile vamale ce confirmă achitarea TVA la mărfurile importate. Potrivit normei menționate, apa...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
23 December /2019 14:51
Catalogul tematic
T.V.A. | Noutăți
Tags:
TVA | import | declararea marfurilor | monitorul.fisc.md
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