Fiscal control
Verificarea operativă: drepturile și obligațiile părților
Codul fiscal statuează dreptul funcționarului fiscal de a efectua controale asupra modului în care contribuabilii respectă legislația fiscală, de a efectua cumpărătura de control în cadrul controlului fiscal, precum și dreptul de a cere explicații și informații de rigoare asupra problemelor identificate în timpul controlului (art. 134 din CF). Una din metodele de efectuare a controlului fiscal la fața locului este verificarea operativă care, conform prevederilor CF, este caracterizată prin următoarele: – constă î...
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The date of publishing:
16 February /2022 08:01
Domeniu:
Factura fiscală | Obligație fiscală | Legislație fiscală
Tags:
control fiscal | legislația fiscala
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