Fiscal practice
Referitor la unele completări privind stingerea obligației fiscale prin compensare și/sau restituirea mijloacelor bănești
În conformitate cu prevederile statuate de art. 170 din CF, stingerea obligației fiscale se face prin: achitare, anulare, prescripție, scădere, compensare sau executare silită. Potrivit reglementărilor imperative ale art. 175 din CF, stingerea obligaţiei fiscale prin compensare se efectuează prin trecerea în contul restanţei a sumei plătite în plus sau a sumei care, conform legislaţiei fiscale, urmează a fi restituită. Compensarea se efectuează la iniţiativa Serviciului Fiscal de Stat sau la cererea contribuabilului dacă legislaţia fiscală nu prevede...
Monitorul fiscal FISC.md Nr. 3 (44) 2018
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The date of publishing:
24 April /2018 13:46
Domeniu:
Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Deduceri fiscale | Obligație fiscală | Noutăți fiscale
Tags:
obligaţie fiscală | mijloace banesti | restituire | dobânzi | Cod fiscal | buget | SFS | cerere | registru
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