Fiscal control
Actele de confirmare a provenienței mărfii
În cazul efectuării verificării operative, documentele primare elaborate și aprobate de către conducerea entității pot servi ca documente ce confirmă proveniența mărfii expuse spre vânzare în unitatea de comerț? Potrivit art. 3 din Legea contabilității și raportării financiare nr. 287/2017, documentul primar reprezintă confirmarea documentară care justifică producerea sau acordă dreptul de a efectua (produce) fapte economice, certifică producerea unui eveniment. Faptele economice, conform art. 11 alin. (1) din Lege, se contabilizează &ic...
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The date of publishing:
28 June /2019 14:47
Domeniu:
Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Sancțiuni fiscale
Tags:
marfă | agent economic | control fiscal | sanctiune | contribuabil
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