Questions and answers
Care sînt metodele de estimare a veniturilor din vînzări ale contribuabilului, constatate în rezultatul activității posturilor fiscale?
În conformitate cu prevederile art. 225 alin. (1) din Codul fiscal, metodele şi sursele indirecte de estimare a obligaţiilor fiscale se folosesc şi în cadrul controalelor fiscale, ca urmare a instituirii posturilor fiscale în conformitate cu art.146 din Codul fiscal. În temeiul prevederilor art. 2251 alin. din Codul fiscal, drept bază pentru estimarea veniturilor din vînzări (prestări servicii) servesc livrările zilnice de mărfuri şi servicii. Pentru aplicarea prevederilor din prezentul alineat este necesară respectarea cumulativă a următoarelor condiţii: ...
Monitorul fiscal FISC.md Nr.10 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
28 May /2013 16:28
Domeniu:
Impozitul pe venit | Posturi fiscale
Tags:
Monitorul fiscal FISC.md | postul fiscal | impozit pe venit
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