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  • Cotele majorării de întârziere pentru neachitarea în termen a obligațiilor fiscale și altor plăți utilizate pe parcursul anului bugetar de gestiune 2025

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Legal advice

iconCotele majorării de întârziere pentru neachitarea în termen a obligațiilor fiscale și altor plăți utilizate pe parcursul anului bugetar de gestiune 2025

Mecanismul de determinare precum și particularitățile de administrare a majorării de întârziere (penalitate) sunt reglementate de art. 228 din Codul fiscal și cap.VII din Instrucțiunea privind evidența obligațiilor față de buget, aprobată prin Ordinul SFS nr. 400 din 14.03.2017. Potrivit art. 228 din Codul fiscal, majorarea de întârziere (penalitatea) este o sumă calculată în funcţie de cuantumul impozitului

Cătălina Casapu

Cătălina Casapu

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„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:

30 December /2024 09:31

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Noutăți fiscale | Obligație fiscală

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