SFS monitor
Maia Tverdohleb: „Implementarea metodelor indirecte de estimare a venitului impozabil al persoanelor fizice”
Utilizarea metodelor indirecte de estimare a venitului impozabil al persoanelor fizice reprezintă una din formele utilizate pe plan internaţional, precum şi în statele UE, pentru a se stabili situaţia fiscală a unui contribuabil – persoană fizică, în cazurile în care se constată denaturarea evidenţelor contribuabilului faţă de realitatea activităţii. Metodele indirecte au fost introduse ca un instrument eficient de lupta împotriva evaziunii fiscale. Astfel, în ceea ce priveşte stabilirea bazei impozabile pentru impozitele şi taxele datorate Bugetului Pu...
Monitorul fiscal FISC.md Nr.11 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
22 January /2013 14:01
Domeniu:
Metodele indirecte de estimare a obligaţiei fiscale
Tags:
metode indirecte
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