Fiscal control
Metode şi operaţiuni de organizare şi desfăşurare a controlului fiscal
Verificarea documentară Conform art. 218 din CF, verificarea documentară se aplică atît în cazul controlului fiscal cameral, cît şi al celui la faţa locului şi constă în confruntarea dărilor de seamă fiscale, documentelor de evidenţă şi altei informaţii prezentate de contribuabil cu documentele şi cu informaţiile referitoare la acesta, de care dispune organul care exercită controlul fiscal. Se verifică înregistrarea faptelor contabile în scopuri fiscale - tranzacţiile, operaţiunile, evenimentele care au modificat sau pot modifica activele, drepturile şi ...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
14 June /2016 13:28
Domeniu:
Contabilitate | Dare de seamă fiscală
Tags:
control fiscal | dare de seamă | documente | scopuri fiscale | cheltuieli | venituri | Legea Contabilitatii
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