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  • Cotele majorării de întârziere pentru neachitarea în termen a obligațiilor fiscale și altor plăți în 2021
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iconCotele majorării de întârziere pentru neachitarea în termen a obligațiilor fiscale și altor plăți în 2021

Conform  art. 228 alin. (3) Cod fiscal, cuantumul majorării de întârziere se determină anual în funcţie de rata de bază (rotunjită pînă la următorul procent întreg), stabilită de Banca Naţională a Moldovei în luna noiembrie a anului precedent anului fiscal de gestiune, aplicată la operaţiunile de politică monetară pe termen scurt, majorată cu 5 puncte, împărţită la numărul de zile ale anului şi aproximată conform regulilor matematice pînă la 4 semne după virgulă.
 
Prin Hotărârea Comitetului executiv al Băncii Naționale a...

Victoria Belous

Victoria Belous

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26 March /2021 09:15

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