tax and/or social contribution obligation
- tax and/or social contribution obligation
- mokesčio ir (arba) socialinės įmokos prievolė
statusas Aprobuotas
sritis buhalterinė apskaita ir finansinė atskaitomybė
apibrėžtis Mokesčio įstatymo arba socialinę įmoką reglamentuojančio įstatymo pagrindu atsirandanti to mokesčio ir (arba) socialinės įmokos mokėtojo pareiga teisingai apskaičiuoti ir laiku sumokėti mokestį ir (arba) socialinę įmoką ir su jais susijusias sumas į biudžetą ir vykdyti pareigas, susijusias su mokesčių ir socialinių įmokų skaičiavimu ir mokėjimu.
atitikmenys: angl. tax and/or social contribution liability; tax and/or social contribution obligation
šaltinis Lietuvos Respublikos finansų ministro 2010 m. liepos 10 d. įsakymas Nr. 1K-224 „Dėl finansų ministro 2008 m. birželio 20 d. įsakymo Nr. 1K-219 „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 9-ojo standarto patvirtinimo“ pakeitimo“ (Žin., 2010, Nr. 85-4472)
Lithuanian dictionary (lietuvių žodynas).
2015.
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