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  • 20. (4.9.33) Subiectul solicitant al restituirii accizelor poate beneficia de transferul integral al mijloacelor banesti la contul bancar al întreprinderii sau nu?
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20. (4.9.33) Subiectul solicitant al restituirii accizelor poate beneficia de transferul integral al mijloacelor banesti la contul bancar al întreprinderii sau nu?

În conformitate cu prevederile art.125 alin.(5) din Codul fiscal, restituirea accizelor conform prezentului articol se efectuează numai subiectului impunerii care dispune de decizie de restituire a accizelor în contul stingerii datoriilor faţă de bugetul public naţional, iar în lipsa datoriilor, la cererea subiectului impunerii, în contul viitoarelor obligaţii ale acestuia faţă de bugetul public naţional sau la contul bancar al subiectului impunerii respectiv. Se interzice restituirea accizelor în contul stingerii datoriilor creditorilor subiectului impunerii care dispune de decizie de restituire a accizelor, inclusiv persoanelor juridice şi fizice cesionari. [Modificare în Baza generalizată a practicii fiscale în temeiul art.125 alin.(5) din Codul fiscal].

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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:

06 February /2018 14:19

Catalogul tematic

Accizele | Administrare fiscală | Legislație fiscală | Persoana fizică | Persoană juridică | Obligație fiscală | Noutăți fiscale

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