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  • Unele aspecte cu privire la restituirea TVA
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Fiscal practice

iconUnele aspecte cu privire la restituirea TVA

Contribuabilul „X” a depus cerere de restituire a TVA pentru luna martie 2017 datorită faptului că subiectul impozabil a efectuat livrări care se impozitează la cota zero. Suma indicată spre restituire în declarația privind TVA constituie 62 mii lei.

Luând în considerare modificările operate la HG nr. 93 din 1 februarie 2013 pentru aprobarea Regulamentului privind restituirea taxei pe valoarea adăugată, prin HG nr. 1392 din 22 decembrie 2016, vom exemplifica posibilele situații de restituire a TVA sub aspectul termenului...

Petru Griciuc

Petru Griciuc

Roman Vieru

Roman Vieru

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:

16 August /2017 11:19

Catalogul tematic

T.V.A. | Administrare fiscală | Legislație fiscală | Declarație TVA | Noutăți fiscale

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