Fiscal control
Dorian Cibotari și Viorel Vîlcu: "Unele aspecte ale controlului fiscal prin prisma organelor abilitate cu funcţii de control"
Colectarea impozitelor şi altor taxe stabilite prin lege se exercită prin intermediul unor autorităţi statale specializate, care în cadrul sistemului fiscal desfăşoară activitate de administrare fiscală. Conform art. 9 din Codul fiscal, administrarea fiscală reprezintă activitatea organelor de stat împuternicite şi responsabile de asigurarea colectării depline şi în termen a impozitelor şi taxelor, a penalităţilor şi amenzilor în bugetele de toate nivelurile, precum şi de efectuarea acţiunilor de urmărire penală, în caz de existenţă a unor circumstanţe ce atestă c...
Monitorul fiscal FISC.md Nr.8 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
22 May /2013 15:51
Domeniu:
Administrare fiscală
Tags:
control fiscal
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