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  • 4. (32.1.46) Cum are loc stingerea obligației fiscale prin compensare?
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Questions and answers

4. (32.1.46) Cum are loc stingerea obligației fiscale prin compensare?

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 Serviciului Fiscal de Stat sau la cererea contribuabilului dacă legislația fiscală nu prevede altfel.

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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:

29 December /2017 11:34

Catalogul tematic

Administrare fiscală | Legislație fiscală | Obligație fiscală | Noutăți fiscale

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