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  • Обратное налогообложение: погашение обязательства за счет переплаты НДС в НПБ
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Fiscal practice

iconОбратное налогообложение: погашение обязательства за счет переплаты НДС в НПБ

Согласно ст. 95 ч. (1) лит. e) Налогового кодекса (НК), приобретение собственности субъектов налогообложения, находящихся в процессе несостоятельности, за исключением находящихся в процессе реструктуризации и реализации плана, в соответствии с положениями Закона №149/2012 о несостоятельности (далее - неплатежеспособные субъекты) представляет собой объект обложения НДС. Субъектами налогообложения являются юридические и физические лица, осуще-ствляющие предпринимательскую деятельность, включая лиц, осуще-ствляющих в соответствии с...

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The date of publishing:

03 November /2021 08:00

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