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  • Reprezentarea intereselor contribuabilului în cadrul SFS la examinarea cazului de încălcare a legislației fiscale
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iconReprezentarea intereselor contribuabilului în cadrul SFS la examinarea cazului de încălcare a legislației fiscale

Conform art. 243 Cod fiscal (CF), cazul de încălcare fiscală se examinează în prezenţa persoanei trase la răspundere pentru săvârşirea încălcării. Serviciul Fiscal de Stat (SFS) anunţă persoana în scris (prin citaţie) despre locul, data şi ora examinării cazului. Cazul de încălcare fiscală poate fi examinat în lipsa persoanei trase la răspundere pentru săvârşirea încălcării numai dacă există informaţii că a fost anunţată în modul stabilit despre locul, data şi ora examinării cazului şi dacă de la ea nu a parvenit un demers argumentat de a...

Vadim Mîțu

Vadim Mîțu

Monitorul fiscal FISC.md Nr. 4 (45) 2018

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Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

02 July /2018 08:09

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Notar | Avocat | Administrare fiscală

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