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  • 28.22.26 Prin ce modalități poate fi prezentată cererea privind restituirea TVA?
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28.22.26 Prin ce modalități poate fi prezentată cererea privind restituirea TVA?

 Conform pct.7 din Regulamentul privind restituirea taxei pe valoarea adăugată, aprobat prin Hotărârea Guvernului nr.93 din 01.02.2013, solicitarea restituirii TVA se efectuează prin depunerea la subdiviziunile structurale ale Serviciului Fiscal de Stat de la locul de deservire a cererii de modelul stabilit în anexa nr.1 la prezentul Regulament.

     
În cererea de restituire se indică, în mod obligatoriu, suma TVA solicitată spre restituire. Dacă nu este indicată suma solicitată spre restituire, cererea nu se examinează. Astfel, ținem să menționăm că cererile privind restituirea TVA se pot prezenta pe suport de hârtie, sau în format electronic, în formele prevăzute de legislație.
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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.
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The date of publishing:

22 September /2021 07:55

Catalogul tematic

T.V.A.

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