Legal advice
Despre obligația instituției financiare de a prezenta SFS informația conform prevederilor art. 22611 din CF și răspunderea pentru nerespectarea acestei obligații (practică judiciară)
În conformitate cu prevederile art. 134 alin. (1) pct. 12) din CF, Serviciul Fiscal de Stat şi funcţionarii fiscali, în cadrul acţiunilor de exercitare a funcţiei, au dreptul să utilizeze metode şi surse directe şi indirecte la estimarea obiectelor impozabile şi la calcularea impozitelor şi taxelor. Totodată, conform art. 189 alin. (2) din CF, dacă în timpul controlului fiscal sumele impozitelor şi taxelor care urmau să fie vărsate la buget nu pot fi determinate din lipsă de contabilitate ori din cauza ţinerii ei neconforme, dacă contribuabilul (rep...
Monitorul fiscal FISC.md Nr.41 2017
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The date of publishing:
18 December /2017 14:27
Domeniu:
Noutăți | Legislație fiscală | Persoana fizică | Persoană juridică | Sancțiuni fiscale | Obligație fiscală
Tags:
SFS | obligaţie fiscală | amendă | Sancţiuni | Fiscservinform
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