Fiscal control
Vizita fiscală - procedeu de asistenţă fiscală
Vizita fiscală, în conformitate cu prevederile art. 129 pct. 111) din Codul fiscal (CF), reprezintă un procedeu de asistenţă fiscală care constă în explicarea legislaţiei fiscale, cu caracter consultativ, şi/sau în stabilirea unor date de ordin general despre activitatea contribuabilului. Astfel, inițial, contribuabilul trebuie să înțeleagă că vizita fiscală nu reprezintă în sine un control fiscal și nu produce efectele juridice ale unui control fiscal. Vizita fiscală este un procedeu fiscal, care are menirea de a fortifica relațiile de colaborare dintre Serv...
Monitorul fiscal FISC.md Nr. 5 (46) 2018
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The date of publishing:
08 August /2018 14:18
Domeniu:
Legislație fiscală | Noutăți | Administrare fiscală
Tags:
vizita | SFS | control | conformare voluntara | functionar fiscal | asistență
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