Questions and answers
Care este diferența dintre controlul fiscal prin metode indirecte de cel efectuat prin metode directe? În ce caz se vor aplica amenzi mai mari?
După cum am menționat la întrebarea precedentă, procedura de efectuare a verificării fiscale prin metode indirecte este compusă din următoarele etape: analiza şi selectarea persoanelor fizice care urmează a fi supuse verificării; verificarea fiscală prealabilă a persoanei fizice; controlul fiscal. În procesul analizei și selectării persoanelor fizice, care urmează a fi supuse verificării, organul fiscal întreprinde următoarele acţiuni: aplică metodele de analiză a riscurilor, în scopul stabilirii domeniilor cu cel mai înalt nivel al riscurilor; selectează perso...
Monitorul fiscal FISC.md Nr.15 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
13 September /2013 13:03
Catalogul tematic
Impozitul pe venit | Persoana fizică | Metodele indirecte de estimare a obligaţiei fiscale | Sancțiuni fiscale
Tags:
control fiscal | Metodele şi sursele indirecte
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