Fiscal practice
TVA destinat deducerii în cazul reorganizării entității în instituție publică
În cazul reorganizării agentului economic (înregistrat în calitate de plătitor de TVA) în instituție publică, se permite oare redirecționarea sumei TVA destinate deducerii în perioada ulterioară către alte impozite și taxe restante sau în contul viitoarelor obligații fiscale ale contribuabilului față de bugetul public național? Conform prevederilor art. 102 alin. (1) din Codul fiscal, în cazul achitării TVA la buget, subiecţilor impozabili, înregistraţi în calitate de plătitori ai TVA, li se p...
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The date of publishing:
12 November /2020 08:00
Domeniu:
T.V.A. | Administrare fiscală | Noutăți
Tags:
TVA | institutie publica | restituirea TVA | stingerea obligatiei | monitorul.fisc.md
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