Fiscal control
Constituie vizita fiscală un control fiscal?
Vizita fiscală reprezintă un instrument de administrare fiscală, cu scop de asigurare a conformării voluntare prin acordarea consultațiilor, analiza activității, acumularea unor date despre activitatea contribuabilului (art. 129 pct. 111) din Codul fiscal). Controlul fiscal reprezintă verificarea corectitudinii cu care contribuabilul execută obligația fiscală şi alte obligații prevăzute de legislația fiscală şi alte acte normative, inclusiv verificare a altor persoane sub aspectul legăturii lor cu activitatea contribuabilului prin metode, forme şi ...
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The date of publishing:
11 December /2023 08:01
Catalogul tematic
Control fiscal
Tags:
vizita fiscala | control fiscal
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