Fiscal control
Unele aspecte ce țin de efectuarea cumpărăturii de control
Cumpărătura de control, conform art. 224 alin. (1) din Codul fiscal (CF), este o modalitate de control, exprimată în crearea artificială de către funcționarul fiscal a situației de procurare a bunurilor materiale, de efectuare a comenzii de executare a lucrărilor sau de prestare a serviciilor fără scopul de a le achiziționa (consuma) sau de a le comercializa. Cumpărătura de control poate fi efectuată atât în monedă națională, cât și în valută străină. Amintim că, în condițiile art. 214 alin. (1) din CF, controlul fiscal are drept scop verificarea modului în care ...
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The date of publishing:
19 December /2018 14:09
Catalogul tematic
Activitatea SFS | Legislație fiscală | Noutăți | Administrare fiscală
Tags:
cumpărături de control | MCC | control fiscal | verificări fiscale
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