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  • Verificarea operativă: drepturile și obligațiile părților
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Fiscal control

iconVerificarea operativă: drepturile și obligațiile părților

Codul fiscal statuează dreptul funcționarului fiscal de a efectua controale asupra modului în care contribuabilii respectă legislația fiscală, de a efectua cumpărătura de control în cadrul controlului fiscal, precum și dreptul de a cere explicații și informații de rigoare asupra problemelor identificate în timpul controlului (art. 134 din CF).   Una din metodele de efectuare a controlului fiscal la fața locului este verificarea operativă care, conform prevederilor CF, este caracterizată prin următoarele:

Oxana Zănoagă

Oxana Zănoagă

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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.
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The date of publishing:

16 February /2022 08:01

Catalogul tematic

Factura fiscală | Obligație fiscală | Legislație fiscală

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