Fiscal practice
Aspecte aferente efectuării vizitelor fiscale
Începînd cu 05.06.2015 au intrat în vigoare Indicațiile metodice privind efectuarea vizitelor fiscale, aprobate prin ordinul IFPS nr. 129 din 24.02.2015 (publicat în MO nr. 139-143 din 05.06.2015). Potrivit art. 134 alin. (1) lit. c) din CF, organul fiscal şi funcționarul fiscal au dreptul să efectueze vizite fiscale. Totodată, potrivit pct. 2 din ordinul IFPS nr. 129 din 24.02.2015 a fost abrogat Ordinul IFPS nr. 02 din 14.01.2008 „Despre aprobarea indicațiilor metodice privind organizarea şi exercitarea vizitelor fiscale la contribuabili”...
Monitorul fiscal FISC.md Nr.29 2016
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The date of publishing:
08 February /2016 14:49
Catalogul tematic
Administrare fiscală
Tags:
vizita | SFS | contribuabili | Sancţiuni | organul fiscal
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