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  • Condițiile de amânare/eșalonare a stingerii obligației fiscale în cazul aplicării taxării inverse
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Fiscal practice

iconCondițiile de amânare/eșalonare a stingerii obligației fiscale în cazul aplicării taxării inverse

Principiul taxării inverse este aplicat de subiecții impunerii care procură pe teritoriul RM proprietatea întreprinderilor înregistrate în calitate de plătitori de TVA, declarate în proces de insolvabilitate, cu excepţia celor în procedură de restructurare şi realizare a planului, în conformitate cu prevederile Legii insolvabilităţii nr. 149/2012 (în continuare – întreprindere în proces de insolvabilitate),

Irina Cebaniuc

Irina Cebaniuc

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Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

21 October /2022 13:04

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T.V.A. | Obligație fiscală

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