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Manualul privind deservirea contribuabililor

Manualul privind deservirea contribuabililor - suportul metodologic unic în deservirea contribuabililor poate fi consultat pe pagina Serviciului Fiscal de Stat (actualizat la 26 martie curent).  Acesta oferă o explicație clară contribuabililor privind serviciile fiscale, modalitatea de interacțiunea cu autoritatea fiscală, dar și obligațiile fiscale ale contribuabililor.

 

Astfel, manualul conține explicații privind:

  • aspectele generale ale deservirii contribuabililor
  • serviciile publice prestate de Serviciul Fiscal de Stat
  • metodele de stingere a obligației fiscale
  • evidența obligațiilor față de buget
  • înregistrarea activității de întreprinzător și luarea la evidență a conturilor bancare și/sau de plăți
  • recepționarea dărilor de seamă fiscale
  • anularea/radierea activității de întreprinzător
  • deservirea persoanelor juridice și a persoanelor fizice care desfășoară activități de întreprinzător
  • administrarea accizelor
  • impozitul pe venit
  • norme special de administrare a altor regimuri fiscale
  • devidendele/defalcările la buget
  • impozitul pe bunurile imobiliare și impozitul funciar
  • taxele locale
  • taxele rutiere
  • taxele pentru resursele naturale
  • deservirea persoanelor fizice care nu practică activități de întreprinzător
  • impozitul pe avere
  • particularitățile persoanelor nerezidente
  • evidența echipamentelor de casă și de control

 

De asemenea, conține un Glosar cu termenii fiscali.

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„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:

05 April /2024 06:04

Catalogul tematic

Noutăți fiscale | Administrare fiscală

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