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  • Десять леев – не долг
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News

Десять леев – не долг

Министерство финансов предложило, а парламент принял поправки в Налоговый кодекс, предусматривающие, что задолженности налогоплательщиков – как физических, так и юридических лиц – в размере до 10 леев, сохранившиеся по состоянию на 31 декабря каждого налогового года, подлежат аннулированию. Ст. 172 Налогового кодекса будет дополнена ч. (3) следующего содержания: «Подлежат аннулированию по состоянию на 31 декабря каждого налогового года задолженности налогоплательщика (физического или юридического лица) в размере до 10 леев в общем, зарегистрированные в собственных системах учета органов, осуществляющих полномочия по налоговому администрированию, указанных в части (1) статьи 131 настоящего Кодекса, по платежам, регулируемым Налоговым кодексом». Определение задолженности и погашение путем аннулирования соответствующей суммы недоимки по налогам в системах учета будет осуществляться индивидуально.

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Publicaţia periodică "Monitorul Fiscal FISC.MD" | Parlamentul Republicii Moldova

„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:

26 July /2017 15:15

Catalogul tematic

Administrare fiscală | Noutăți | Legislație fiscală | Persoana fizică | Persoană juridică

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