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  • Referitor la unele completări privind stingerea obligației fiscale prin compensare și/sau restituirea mijloacelor bănești
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Fiscal practice

iconReferitor la unele completări privind stingerea obligației fiscale prin compensare și/sau restituirea mijloacelor bănești

În conformitate cu prevederile statuate de art. 170 din CF, stingerea obligației fiscale se face prin: achitare, anulare, prescripție, scădere, compensare sau executare silită. Potrivit reglementărilor imperative ale art. 175 din CF, stingerea obligaţiei fiscaleprin compensare se efectuează prin trecerea în contul restanţei a sumei plătite în plus sau a sumei care, conform legislaţiei fiscale, urmează a fi restituită.

Oleg Lupașco

Oleg Lupașco

Monitorul fiscal FISC.md Nr. 3 (44) 2018

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:

24 April /2018 13:46

Catalogul tematic

Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Deduceri fiscale | Obligație fiscală | Noutăți fiscale

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