Fiscal control
Aplicarea sancțiunilor în cadrul controlului fiscal repetat pentru neeliberarea sau neînregistrarea facturii fiscale în RGEFF
Conform 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 condițiile reglementate la art. 214 alin. (8), sunt absolvite de aplicarea amenzilor şi penalităților pentru încălcările fiscale depistate aferente perioadelor supuse controlului repetat. Astfel, pentru a fi absolvit de răspundere pentru încălcările depistate în cadrul controlului fiscal repetat este necesară întrunirea a două condiții: Î...
Monitorul fiscal FISC.md Nr.39 2017
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The date of publishing:
26 August /2017 11:15
Domeniu:
Factura fiscală | Sancțiuni fiscale | Legislație fiscală | Administrare fiscală
Tags:
Sancţiuni | factura fiscală | registru | control fiscal | amendă
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