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  • Mărimea penalităţii în perioada 2018
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Fiscal practice

iconMărimea penalităţii în perioada 2018

În conformitate cu prevederile art. 228 alin. (1) şi (2) din CF, majorarea de întârziere (penalitatea) este o sumă calculată în funcţie de cuantumul impozitului, taxei şi de timpul scurs din ziua în care acestea trebuiau plătite, indiferent de faptul dacă au fost sau nu calculate la timp. Aplicarea de către organul fiscal sau alt organ abilitat a majorării de întârziere este obligatorie, independent de forma de constrângere.

Petru Griciuc

Petru Griciuc

Valeriu Severin

Valeriu Severin

Monitorul fiscal FISC.md Nr. 3 (44) 2018

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„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:

20 April /2018 11:48

Catalogul tematic

Noutăți fiscale | Administrare fiscală | Asigurare obligatorie de asistenţă medicală | Obligație fiscală | Impozitul pe venit | Asigurare socială de stat | Legislație fiscală

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penalitate | 2018 | organ fiscal | obligaţie fiscală | impunere fiscala | impozit

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