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  • Corectarea Declarației VEN12 a perioadelor fiscale precedente
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iconCorectarea Declarației VEN12 a perioadelor fiscale precedente

Agentul economic „X” a importat mărfuri  în perioadele fiscale 2017, 2018 și 2019, aferent cărora  nu au fost calculate și achitate taxa vamală și taxa  pentru procedurile vamale. În anul 2021, Serviciul Vamal a calculat și a dispus achitarea taxelor respective, aplicând, totodată, amenzi și penalități pentru neachitarea în termen a acestora. În ce perioadă fiscală urmează a fi recunoscute cheltuielile respective? Are obligația agentul economic de  a depune Declarația cu privire la...

Iulia Petrea

Iulia Petrea

Monitorul fiscal FISC.md nr.2 (72) 2022

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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:

03 February /2022 08:02

Catalogul tematic

Impozitul pe venit | Dare de seamă fiscală | VEN12

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