Fiscal practice
Oleg Lupaşco: "Privind administrarea sechestrelor aplicate pe producţia cerealieră"
În conformitate cu prevederile statuate de art. 200 alin. (1) din Codul fiscal, în temeiul hotărîrii organului fiscal privind executarea silită a obligaţiei fiscale, sunt pasibile de sechestrare toate bunurile proprietate a contribuabilului, indiferent de locul aflării lor, cu excepţia celor care, conform legislaţiei în vigoare, nu sunt sechestrabile. De menţionat că, organul fiscal în procedura sechestrului va ţine cont, în mod obligatoriu, de regula imperativă potrivit căreia vor fi sechestrate bunuri numai în valoarea necesară şi suficientă pentru stingerea obligaţiei fiscale...
Monitorul fiscal FISC.md Nr.9 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
27 May /2013 21:34
Domeniu:
Administrare fiscală
Tags:
administrarea sechestrelor
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