Fiscal practice
Natalia Plămădeală: "Privind aplicarea sancțiunii determinate de art. 255 al Codului fiscal în cazul închiderii subdiviziunilor care nu funcționează de mult timp"
Aplicarea în practică de către organele fiscale a prevederilor art. 255 din Codul fiscal denotă faptul neexecutării de către contribuabili a unor obligații, ce tin de declararea adresei juridice, a sediilor subdiviziunilor și a altor informații expres reglementate de Codul fiscal. Cu referire la declararea închiderii subdiviziunilor, care nu funcționează, aducem spre cunoștință următoarele. Potrivit art. 8 alin. (2) lit. b) din Codul fiscal, contribuabilul este obligat să se pună la evidenţă la organul fiscal în a cărui rază îşi are sediul stabilit în docum...
Monitorul fiscal FISC.md Nr.14 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
30 July /2013 13:35
Domeniu:
Sancțiuni fiscale | Evidenţa fiscală
Tags:
Sancţiuni | cod
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