Fiscul poate corecta deconturile de TVA
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Operaţiunea de corectare a erorilor din deconturile de TVA urmează să fie realizată în cadrul termenului de prescripţie de cinci ani, de la data de 1 ianuarie a anului următor celui în care
Operaţiunea de corectare a erorilor din deconturile de TVA urmează să fie realizată în cadrul termenului de prescripţie de cinci ani, de la data de 1 ianuarie a anului următor celui în care a fost depus documentul supus corectării. Astfel, Fiscul poate corecta deconturile de TVA fie la iniţiativa specialiştilor instituţiei, fie la solicitarea persoanei impozabile.
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