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  • Contribuabilul nu a declarat suma TVA spre deducere în perioada fiscală anterioară. Modalitatea de corectare a Declarației TVA
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iconContribuabilul nu a declarat suma TVA spre deducere în perioada fiscală anterioară. Modalitatea de corectare a Declarației TVA

 Care este modalitatea de corectare a Declarației TVA, în cazul în care contribuabilul nu a declarat suma TVA spre deducere în perioada fiscală anterioară, în care a fost primită factura fiscală de la furnizor?  Potrivit art. 102 alin. (10) lit. a) CF, subiectul impozabil are dreptul la deducerea sumei TVA, achitate sau care urmează a fi achitată, pe valorile materiale, serviciile procurate dacă dispune de factura fiscală la valorile materiale, serviciile procurate pentru care a fost achitată ori urmează a...

Igor Lazari

Igor Lazari

Natalia Arhilei

Natalia Arhilei

Monitorul fiscal FISC.md nr.6 (69) 2021

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.
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The date of publishing:

06 October /2021 08:00

Catalogul tematic

T.V.A. | Noutăți | Declarație TVA

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