Fiscal practice
Despre unele aspecte ce țin de sechestrul bunurilor contribuabilului, ca modalitate de executare silită
Sechestrul ca măsură de executare silită poate fi aplicat în temeiul hotărârii Serviciului Fiscal de Stat privind executarea silită a obligației fiscale. Modelul nou al hotărârii și al actelor procedurale aferent sechestrului este reglementat de prevederile Ordinului IFPS nr. 143 din 13 septembrie 2002 despre aprobarea formularelor de executare silită a obligațiilor fiscale. Sechestrarea bunurilor contribuabilului se efectuează, dacă legislaţia nu prevede altfel, în prezenţa contribuabilului (a reprezentantului acestuia), a persoanei lui cu funcţie de răspun...
Monitorul fiscal FISC.md Nr. 3 (44) 2018
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The date of publishing:
26 April /2018 09:20
Domeniu:
Administrare fiscală | Legislație fiscală | Executarea silită a obligației fiscale
Tags:
bunuri confiscate | sechestrarea bunurilor | contribuabil | functionar fiscal | executare silită
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