Fiscal control
Controlul fiscal efectuat la agenții economici. Întrebări și răspunsuri
Conform prevederilor art. 129 pct. 11 din Codul fiscal (CF), control fiscal este verificarea corectitudinii cu care contribuabilul execută obligaţia fiscală și alte obligaţii prevăzute de legislaţia fiscală și alte acte normative, inclusiv verificarea altor persoane sub aspectul legăturii lor cu activitatea contribuabilului prin metode, forme și operaţiuni prevăzute de Codul fiscal. Principalele atribuții de control fiscal stabilite în competența Serviciului Fiscal de Stat (SFS) sunt expuse în art. 133 din CF, dar prevederi sunt specificate și...
Monitorul fiscal FISC.md nr.7 (70) 2021
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The date of publishing:
06 December /2021 08:02
Domeniu:
Legislație fiscală | Administrare fiscală
Tags:
control fiscal | contribuabil | vizita fiscala | riscuri
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