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  • Termenul de examinare și executare a cererii contribuabilului de compensare a obligațiilor fiscale
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Legal advice

iconTermenul de examinare și executare a cererii contribuabilului de compensare a obligațiilor fiscale

Procedura de compensare a obligațiilor fiscale este stabilită de art. 175 din Codul fiscal (CF).  Stingerea obligaţiei fiscale prin compensare se efectuează prin trecerea în contul restanţei a sumei plătite în plus sau a sumei care, conform legislaţiei fiscale, urmează a fi restituită. Compensarea se efectuează la iniţiativa SFS sau la cererea contribuabilului, dacă legislaţia fiscală nu prevede altfel.
 
Una din întrebările deseori adresate de contribuabili este în ce termen organul fiscal trebuie să examineze și să execute...

Victoria Belous

Victoria Belous

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

22 July /2020 08:00

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Noutăți | Administrare fiscală

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