Questions and answers
Ce tipuri de posturi fiscale există?
Potrivit prevederilor art. 146 alin. (2) şi (3) din Codul fiscal, posturile fiscale pot fi staţionare, mobile şi electronice. Postul fiscal staţionar este amplasat într-un loc stabil şi special amenajat, unde îşi exercită atribu-ţiile. Postul fiscal mobil, asigurat cu mijloace tehnice, inclusiv de transport, se deplasează, după caz, în raza teritoriului controlat. Postul fiscal electronic reprezintă o soluţie tehnico-informaţională de transmitere şi stocare în mod electronic a informaţiei, care poate fi utilizată în mod direct sau indirect la determinarea obligaţiei fiscale. ...
Monitorul fiscal FISC.md Nr.10 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
28 May /2013 14:30
Catalogul tematic
Posturi fiscale
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Monitorul fiscal FISC.md | postul fiscal
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