Questions and answers
Poate fi contribuabilul sancționat pentru încălcările constatate în cadrul vizitei fiscale?
Conform prevederilor art. 129 alin.(111) din Codul fiscal (CF), vizita fiscală reprezintă un procedeu de asistenţă fiscală care constă în explicarea legislaţiei fiscale, cu caracter consultativ, şi/sau în stabilirea unor date de ordin general despre activitatea contribuabilului. Astfel, având un regim juridic diferit de cel al controlului fiscal, vizita fiscală reprezintă o măsură de promovare a conformării voluntare a contribuabilului la respectarea legislaţiei în vigoare cu scopul preîntâmpinării şi prevenirii posibilelor încălcări ale legislaţiei din domeniu,...
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The date of publishing:
27 June /2019 08:30
Domeniu:
Administrare fiscală | Legislație fiscală | Sancțiuni fiscale | Obligație fiscală | Noutăți fiscale
Tags:
sanctiune | vizita | SFS | contribuabil | obligaţie fiscală | controale fiscale
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