Fiscal practice
Maia Tverdohleb: Referitor la Declarația persoanei fizice cu privire la proprietate și procedura de control fiscal al venitului persoanelor fizice, aplicînd metodele indirecte de estimare a venitului impozabil
În procesul de control fiscal al persoanei fizice, prin aplicarea metodelor indirecte de estimare a venitului impozabil, conform art. 22615 din CF, în baza deciziei de iniţiere a controlului fiscal, organul fiscal citează persoana fizică supusă verificării pentru a o înştiinţa despre iniţierea controlului fiscal. Persoana citată este obligată să prezinte, pînă la iniţierea controlului fiscal, Declaraţia persoanei fizice cu privire la proprietate. Formularul – tip al acestei Declarații este aprobat prin Ordinul MF nr. 148 din 21.10.2013, publicat în MO din 0...
Monitorul fiscal FISC.md Nr.18 2014
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
13 March /2014 16:59
Domeniu:
Metodele indirecte de estimare a obligaţiei fiscale
Tags:
declaratia pe venit | persoana fizică | control fiscal | metode indirecte de estimare
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