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  • Dobânda pentru suma plătită în plus şi pentru suma care urmează a fi restituită
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Legal advice

iconDobânda pentru suma plătită în plus şi pentru suma care urmează a fi restituită

Legislația în vigoare prevede că, Serviciul Fiscal de Stat perfectează materialele pentru a restitui contribuabilului suma plătită în plus şi dobânda calculată la această sumă (inclusiv mijloacele decontate ilicit de pe conturile contribuabilului conform dispoziţiilor SFS), în modul stabilit (art.11 alin.3 din Codul fiscal (CF)). Modul și termenele de calculare sunt indicate în art. 176 alin. (3) și (4) din CF1.
 

În sensul normelor precitate, este de înțeles că calculul dobânzii, pretinse spre încasare, urmează a...

Vasile Stepanuc

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

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The date of publishing:

29 September /2020 08:18

Catalogul tematic

Dobînda | Legislație fiscală | Administrare fiscală

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