Fiscal practice
Natalia Plămădeală: Cu privire la modalitățile de stingere a obligațiilor fiscale prin executare de casă
Stingerea obligațiilor fiscale reprezintă un segment vast atît în activitatea contribuabililor, cît și în activitatea organelor fiscale, cele din urmă abordîndu-le prin prisma executării atribuțiilor sale de bază – asigurarea deplină și la termen a colectării veniturilor la bugetul public național. În conformitate cu art. 172 din CF, stingerea obligaţiei fiscale se face prin: achitare, anulare, prescripţie, scădere, compensare sau executare silită. Reflectarea în sistemul de evidență al SFS a stingerii obligațiilor fiscale se efectuează corespunzător cerințelor ar...
Monitorul fiscal FISC.md Nr.18 2014
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
19 March /2014 11:30
Domeniu:
Obligație fiscală
Tags:
obligaţii fiscale | Natalia Plămădeală
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