Fiscal practice
Succesiunea stingerii obligațiilor fiscale
În cadrul vizitelor fiscale și a activității de control efectuate la contribuabili de către angajații Serviciului Fiscal de Stat uneori se constată că, la stingerea obligațiilor fiscale, entitățile nu țin cont de cronologia stingerii obligațiilor fiscale. Faptul ne impune să venim cu explicații suplimentare ale acestui aspect. Astfel, cronologia stingerii obligațiilor fiscale este reglementată de art. 179 din Codul fiscal (CF), alin.(1) al căruia prevede că stingerea obligațiilor fiscale are loc după criteriul cronologic de naștere a fiecărui tip de ob...
Instituții:
Ministerul Finanțelor al Republicii Moldova | Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
25 June /2019 14:17
Domeniu:
Noutăți fiscale | Obligație fiscală | Legislație fiscală | Administrare fiscală
Tags:
obligaţie fiscală | stingerea obligatiei | contribuabil | SFS | penalitate | taxa | impozit | restanţe
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