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  • Aspecte metodologice privind aplicarea măsurilor de asigurare și executare silită a restanțelor persoanelor fizice cetățeni
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Fiscal practice

iconAspecte metodologice privind aplicarea măsurilor de asigurare și executare silită a restanțelor persoanelor fizice cetățeni

Conform prevederilor art. 5 alin. (2) din CF, prin noțiunea de contribuabil, subiect al impunerii se înțelege persoana care, conform legislației fiscale, este obligată să calculeze şi/sau să achite la buget orice impozite şi taxe, penalitățile şi amenzile respective; persoana care, conform legislației fiscale, este obligată să rețină sau să perceapă de la altă persoană şi să achite la buget plățile indicate.

Irina Cebaniuc

Irina Cebaniuc

Tatiana Casapu

Tatiana Casapu

Monitorul fiscal FISC.md Nr.39 2017

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.
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:

21 August /2017 09:38

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Persoana fizică | Sancțiuni fiscale | Noutăți fiscale

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