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  • Aplicarea termenului de prescripție în cadrul controalelor fiscale la persoanele fizice
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Legal advice

iconAplicarea termenului de prescripție în cadrul controalelor fiscale la persoanele fizice

Potrivit art.2262 din Codul fiscal (CF), termenul de prescripţie pentru determinarea venitului impozabil estimat al persoanei fizice nu va depăşi termenul stabilit la art.264 din același Cod1. În cadrul verificării fiscale prealabile se reconstituieşte situaţia fiscală prealabilă a persoanei fizice supuse verificării şi se compară venitul impozabil estimat ce decurge din situaţia fiscală constatată cu venitul impozabil declarat de aceasta. Verificarea fiscală prealabilă se efectuează la sediul Serviciului Fiscal de Stat în baza informaţiilor...

Stela Barbăneagră

Stela Barbăneagră

Sandra Dolghii

Sandra Dolghii

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Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

18 September /2020 08:24

Catalogul tematic

Persoana fizică | Administrare fiscală | Legislație fiscală

Tags:

control fiscal | persoane fizice | termen de prescripție

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