Fiscal practice
Despre aplicarea măsurilor de executare silită, în cadrul urmăririi restanţelor la buget, de către organele fiscale
Acţiunile organului fiscal sunt orientate spre asigurarea benevolă a onorării depline şi în termen a obligaţiilor fiscale la buget de către contribuabil, iar, în cazul în care, la expirarea termenului legal de onorare a obligaţiilor fiscale către buget, se vor înregistra restanţe, organul fiscal este abilitat cu atribuţii de aplicare a măsurilor de asigurare şi executare silită, în scopul recuperării pe deplin şi în termen restrîns a restanţelor la buget. Autorul prezintă unele aspecte sub formă de riscuri în procesul administrării fiscale, cu modalitatea de tratare ...
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The date of publishing:
07 July /2016 12:05
Domeniu:
Obligație fiscală
Tags:
restanţe | buget | organe fiscale | obligaţie fiscală
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