Fiscal control
Unele aspecte privind efectuarea controlului fiscal prin metoda verificării totale
Asigurarea cu spațiu corespunzător a inspectorilor fiscali pentru efectuarea controlului fiscal efectuat prin metoda verificării totale este o obligație sau un drept al contribuabilului? Întâi de toate, precizăm că în conformitate cu prevederile art. 214 alin. (1)-(3) din Codul fiscal, controlul fiscal are drept scop verificarea modului în care contribuabilul respectă legislaţia fiscală într-o anumită perioadă sau în câteva perioade fiscale. Controlul fiscal este exercitat de Serviciul Fiscal de Stat şi/sa...
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The date of publishing:
02 May /2024 08:00
Domeniu:
Noutăți fiscale | Drepturile şi obligaţiile contribuabilului
Tags:
verificarea fiscală | control fiscal | asigurare
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