Questions and answers
Despre neaplicarea sancțiunii în cadrul unui control repetat pentru neeliberarea facturilor fiscale
Se aplică sau nu sancţiune dacă în cadrul controlului fiscal repetat s-a depistat neeliberarea unor facturi fiscale? În confomitate cu art. 234 alin. (5) din CF, persoanele care au calculat greşit impozitul şi/sau taxa, dacă acest fapt nu a fost depistat în cadrul controlului fiscal anterior, la efectuarea repetată a controlului fiscal în condiţiile reglementate la art. 214 alin. (8), sunt absolvite de aplicarea amenzilor şi penalităţilor pentru încălcările fiscale depistate aferente perioadelor supuse controlului repetat. Astfel, pentru a fi absolvit de ...
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The date of publishing:
13 October /2017 10:04
Domeniu:
Administrare fiscală | Noutăți | Legislație fiscală | Factura fiscală
Tags:
Sancţiuni | control fiscal | tranzactii | factura fiscală | Cod fiscal
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