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  • Отчет по недоимкам изменен
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Отчет по недоимкам изменен

Министерство финансов внесло изменения в Положение о порядке проведения записей в лицевых счетах налогоплательщиков и оформления отчетов по налоговым обязательствам, в том числе недоимкам, утвержденное 9 декабря 2005 г. Приказом минфина №103  о регламентировании записей в лицевых счетах налогоплательщиков.
 
Так, если до 31 июля при оформлении ежемесячных отчетов по налоговым обязательствам налогоплательщиков  ГНС, на основании данных, отраженных в информационной системе, должна была указывать всю информацию по недоимке перед национальным публичным бюджетом соответственно бюджетной принадлежности, уточненной по административно–территориальным единицам, с 1 августа текущего года из этой информации будут исключены данные, относящиеся к налоговым обязательствам из специальных записей, касающихся налогоплательщиков, в отношении которых открыта процедура несостоятельности, банкротства или упрощенная процедура банкротства.
 
Приказ минфина №91 от 27 июля 2020 г. вступил в силу в момент публикации в «МО» – 31 июля.

Tatiana Smeșnaia

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al 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:

03 August /2020 08:01

Catalogul tematic

Administrare fiscală | Noutăți | Ordine MF

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