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  • Stingerea obligației fiscale a persoanei decedate sau dispărute
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Legal advice

iconStingerea obligației fiscale a persoanei decedate sau dispărute

Baza normativă de reglementare privind administrarea activelor și pasivelor contribuabilului decedat se conține în Codul civil, Regulamentul cu privire la modul de evidență, evaluare și vânzare a bunurilor confiscate, fără stăpân, sechestrate ușor alterabile sau cu termen de păstrare limitat, a corpurilor delicte, a bunurilor trecute în posesia statului cu drept de succesiune și a comorilor, aprobat prin HG nr. 972 din 11.09.2001 (în continuare – Regulament), precum și în Codul fiscal (CF.)

Irina Cebaniuc

Irina Cebaniuc

Monitorul fiscal FISC.md Nr.2 (50) 2019

Institutions:

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:

22 February /2019 13:03

Catalogul tematic

Administrare fiscală | Legislație fiscală | Persoana fizică | Obligație fiscală | Noutăți fiscale

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