Fiscal control
Oleg Lupaşco: "Privind efectuarea controlului fiscal total la contribuabilul restanţier"
În conformitate cu prevederile statuate de art. 214 alin. (1) din Codul fiscal, controlul fiscal are drept scop verificarea modului în care contribuabilul respectă legislaţia fiscală într-o anumită perioadă sau în cîteva perioade fiscale. Întru asigurarea reducerii restanţei la buget prin încasarea acesteia în timp cît mai restrîns şi pe deplin, organul fiscal, în cadrul controlului fiscal total, urmează să elucideze şi să includă în actul de control următoarele aspecte ale administrării fiscale. Anterior emiterii deciziei privind efectuarea controlului fiscal, organul fiscal analizea...
Monitorul fiscal FISC.md Nr.9 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
27 May /2013 21:01
Domeniu:
Administrare fiscală
Tags:
control fiscal
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