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  • Executarea silită a obligațiilor fiscale în trimestrul I
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Executarea silită a obligațiilor fiscale în trimestrul I

Prin măsuri de executare silită, la situația din 31 martie 2019, au fost încasate cumulativ obligații fiscale în sumă totală de 276 122,5 mii lei, potrivit datelor statistice oferite de Serviciul Fiscal de Stat. Acest indicator a crescut față de cel înregistrat în trimestrul I din anul precedent, când au fost încasate 222 169,78 mii lei. Totodată, în primele trei luni din anul 2017 au fost încasate silit obligaţii fiscale în sumă totală de 214 158,30 mii lei. Executarea silită a obligației fiscale este reglementată de capitolul 9 din Codul fiscal. Potrivit art.193, condiţiile declanşării executării silite a obligaţiei fiscale sunt: a) existenţa restanţei b) neexpirarea termenelor de prescripţie c) necontestarea faptului de existenţă a restanţei şi mărimii acesteia în cazurile prevăzute la art.194 alin.(1) lit.c) şi d); d) contribuabilul nu se află în procedură de lichidare sau în proces de insolvabilitate.
Marina Căldare

Marina Căldare

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

„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:

23 May /2019 11:00

Catalogul tematic

Administrare fiscală | Noutăți | Activitatea SFS

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