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Ce reprezintă verificarea fiscală prealabilă?
După analiza riscurilor, în cazul constatării unei diferențe semnificative între veniturile impozabile estimate calculate în baza situației fiscale şi veniturile impozabile declarate de persoana fizică sau de plătitorii de venit, se inițiază procedura de verificare fiscală prealabilă. Este o procedură care precede controlul fiscal propriu-zis. Verificarea fiscală prealabilă constă în reconstituirea situației fiscale prealabile a persoanei fizice supuse verificării şi compararea venitului impozabil estimat, ce decurge din situația fiscală constatată cu venitul i...
Monitorul fiscal FISC.md Nr.32 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
16 August /2016 12:16
Domeniu:
Persoana fizică
Tags:
verificarea fiscală | venituri impozabile | control fiscal | persoana fizică
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