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Utilizarea și anularea codului fiscal. Ce prevede legislația

Utilizarea și anularea codului fiscal. Ce prevede legislația

Conform art. 165 din Codul fiscal, orice persoană obligată, conform legislaţiei fiscale, să prezinte Serviciului Fiscal de Stat dare de seamă fiscală sau alte documente trebuie să indice în ele codul său fiscal.

La fel, orice persoană obligată, conform legislaţiei fiscale şi altor acte normative, să prezinte dare de seamă fiscală sau alte documente referitoare la o altă persoană va cere acesteia codul fiscal şi îl va indica în documentul respectiv. Dacă această altă persoană nu comunică codul fiscal, prima persoană va menţiona acest fapt în documentele prezentate, informează bizlaw.md.

De asemenea, părțile sunt obligate să indice codurile fiscale la încheierea tranzacţiilor şi efectuarea operaţiunilor economice. La rândul său, SFS trebuie să indice codul fiscal al contribuabilului în toate avizele expediate lui. Subdiviziunile unei persoane juridice, care nu au statut de persoană juridică, utilizează codul fiscal al acesteia.

Evidenţa obligaţiilor fiscale ale persoanelor fizice se ţine pe baza codurilor fiscale trecute în Registrul fiscal de stat din Registrul de stat al populaţiei.

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