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Raportarea informațiilor din surse indirecte conform art.226/11 din Codul fiscal
Ce presupune prezentarea informațiilor neautentice de către subiecții raportori în baza art. 22611 alin. (5) din Codul fiscal? Noțiunea de ,,date neautentice” nu este prevăzută de Codul fiscal. Totodată, potrivit DEX, cuvântul ,,neautentic” este definit în următorul mod: ,,care nu este autentic; inautentic”. Concomitent, cuvântul ,,autentic” este definit în următorul mod: ,,Care este conform cu adevărul, a cărui realitate nu poate fi pusă la îndoială. (Jur.) (Despre acte) Întocm...
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The date of publishing:
18 December /2023 08:01
Domeniu:
Metodele indirecte de estimare a obligaţiei fiscale
Tags:
metode indirecte de estimare | obligatiune fiscala
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