Individuals
Unele aspecte privind restituirea impozitului pe venit achitat în plus de către persoana fizică care nu practică activitate de întreprinzător
În conformitate cu prevederile art. 176 alin. (1) din Codul fiscal, restituirea sumei plătite în plus şi a sumei care, conform legislaţiei fiscale, urmează a fi restituită contribuabilului se face în modul şi în termenele stabilite la art.175, numai dacă acesta nu are restanţe. Termenul specificat la art.175 se suspendă în cazul în care contribuabilul care solicită restituirea sumei plătite în plus şi a sumei care urmează a fi restituită, este învinuit de săvârşirea unei infracţiuni pri...
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The date of publishing:
24 October /2023 08:01
Catalogul tematic
Impozitul pe venit | Persoana fizică
Tags:
impozit pe venit | persoana fizică
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