Questions and answers
Despre aplicarea amenzii în mărime de 50 000 lei în baza art. 257 alin. (5) din Codul fiscal
Entitatea „C” SRL în luna curentă este supusă controlului fiscal prin metoda verificării tematice la capitolul TVA. În cadrul controlului fiscal se constată lipsa parţială a evidenţei contabile, şi anume contribuabilul nu dispune de un număr esenţial de documente înregistrate în perioada supusă controlului, fapt ce face imposibilă desfăşurarea controlului fiscal. Poate fi aplicată entității amendă în mărime de 50 000 lei în baza art. 257 alin. (5) din Codul fiscal în cazul respectiv? Potrivit prevederilor art. 7 alin. (2) din Legea contabilităţii nr. 113-XVI di...
Monitorul fiscal FISC.md Nr. 2(43)2018
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The date of publishing:
23 February /2018 10:13
Domeniu:
Administrare fiscală | Legislație fiscală | Contabilitate | Noutăți fiscale
Tags:
Cod fiscal | Contabilitate | entitate | sanctiune | amendă | proces- verbal | documente contabile | conducere | proprietar
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