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Răspunderea funcţionarului public
În conformitate cu art. 129 (4) din Codul Fiscal, „Funcţionar fiscal – funcţionar public, conform prevederilor Legii cu privire la funcţia publică şi statutul funcţionarului public, care este persoană cu funcţie de răspundere remunerată în organul fiscal. Noţiunea „funcţionar fiscal” este identică cu noţiunile „funcţionar public”, „persoană cu funcţie de răspundere a organului fiscal” şi „persoană cu funcţie de răspundere a Serviciului Fiscal de Stat”, prevăzute de prezentul cod şi de Legea cu privire la funcţia publică şi statutul funcţionarului public”. Reglementarea normelo...
Monitorul fiscal FISC.md Nr.15 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
12 September /2013 16:46
Domeniu:
Activitatea SFS | Drepturile şi obligaţiile contribuabilului
Tags:
funcţionari fiscali | Sancţiunile fiscale
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