Fiscal control
Determinarea datei comiterii repetate a încălcării fiscale
Art. 234 alin. (2) din Codul fiscal (CF) prevede că contribuabilul nu poate beneficia de o reducere cu 50% a amenzilor aplicate dacă comite repetat, în decurs de 6 luni consecutive, încălcările fiscale1,2 prevăzute la art. 254 și 2541. Când se consideră ca fiind comise pentru prima oară încălcările menționate – data actului de control sau data emiterii deciziei asupra cazului de încălcare a legislației? Restricția dată se răsfrânge și asupra altor încălcări fiscale prevăzute de CF sau doar pentru încălcările prevăzute la art. 254 (amendă pentru încălcarea regulilor de ut...
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The date of publishing:
09 October /2019 08:31
Domeniu:
Noutăți | Administrare fiscală
Tags:
control fiscal | amendă | MCC | bilete | monitorul.fisc.md | act de control
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