Fiscal control
Aplicarea sancțiunilor în cadrul controlului fiscal repetat
Urmează a fi calculată majorarea de întârziere (penalitate) și aplicate amenzi pentru încălcările fiscale depistate ce țin de perioadele supuse controlului repetat, dacă încălcarea nu a fost depistată în cadrul controlului fiscal anterior? Controlul fiscal repetat, conform prevederilor art. 214 alin. (6) – (7) din CF, se aplică dacă rezultatele controlului fiscal efectuat anterior sunt neconcludente, incomplete sau nesatisfăcătoare, dacă ulterior au fost depistate circumstanțe ce atestă existenţa unei încăl...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
19 June /2020 08:00
Catalogul tematic
Legislație fiscală | Noutăți | Administrare fiscală
Tags:
control fiscal | control repetat | sancțiuni fiscale | monitorul.fisc.md
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