Questions and answers
Informează oare organele de control cetățenii despre inițierea controlului fiscal?
Deja, începînd cu etapa a doua a procedurii de efectuare a verificării fiscale prin metode indirecte – verificarea fiscală prealabilă - persoana fizică trebuie să fie înştiințată. Prin verificarea prealabilă se stabileşte mărimea diferenţei dintre venitul impozabil estimat, determinat din situaţia fiscală prealabilă constatată şi venitul impozabil declarat de persoana fizică, precum şi necesitatea efectuării controlului fiscal sau încetării procedurii de determinare a venitului impozabil estimat. Rezultatele verificării fiscale prealabile se consemnează într-un raport de verificare fiscală prealabilă. Durat...
Monitorul fiscal FISC.md Nr.15 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
13 September /2013 13:08
Domeniu:
Impozitul pe venit | Persoana fizică | Metodele indirecte de estimare a obligaţiei fiscale
Tags:
control fiscal
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