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Unele aspecte ce țin de citarea contribuabilului la organul fiscal
În scopul exercitării atribuțiilor, organul fiscal și funcționarul fiscal, conform prevederilor art. 134 alin. (1) lit. p) din CF, au dreptul să citeze la organul fiscal contribuabilul, persoana presupusă a fi subiectul impozitării, persoana cu funcţie de răspundere a contribuabilului, inclusiv responsabilul de evidenţa documentelor referitoare la persoana presupusă a fi subiectul impozitării, pentru a depune mărturii, a prezenta documente şi informaţii în problema de interes pentru organul fiscal, cu excepţia documentelor şi informaţiilor care, potrivit legi...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
24 January /2017 10:48
Catalogul tematic
Legislație fiscală | Ordine SFS
Tags:
organ fiscal | citatie | subiecții impozitabili | Codul fiscal | Ordin IFPS
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