Questions and answers
La ce servesc și pentru ce sunt necesare metodele indirecte de estimare a venitului impozabil al persoanelor fizice?
Deja de mai mult timp se utilizează metodele indirecte de estimare a obligațiilor fiscale pentru persoanele juridice, aplicate în cadrul efectuării controlului fiscal la persoanele juridice. În acest scop se analizează mai multe surse de informații, cum ar fi rulajul de pe conturile bancare ale contribuabilului, modul de organizare a afacerii etc., prevăzute de legislația fiscală. Detectarea şi descurajarea non-conformităţii necesită mai mult decît o simplă examinare a dărilor de seamă fiscale ale contribuabililor, şi anume, o analiză mai amplă a activităţii...
Monitorul fiscal FISC.md Nr.14 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
23 July /2013 10:59
Domeniu:
Impozitul pe venit | Metodele indirecte de estimare a obligaţiei fiscale
Tags:
Impozitul pe venit | persoane fizice | metode indirecte de estimare
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