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  • Стэлла Алекса и Владимир Мельник: Практика косвенной оценки доходов
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iconСтэлла Алекса и Владимир Мельник: Практика косвенной оценки доходов

Кодекс Республики Молдова предусматривает расширение понятия «оцененный доход» — доход, определенный (полученный) путем применения косвенных методов и источников в ходе налоговых проверок, в том числе вследствие учреждения налоговых постов. 

Это, казалось бы, незначительное изменение существенно расширяет сферу применения налоговыми органами косвенных методов оценки дохода налогоплательщиков.

Vladimir Melnic

Vladimir Melnic

Stella Alexa

Stella Alexa

„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:

15 September /2011 17:55

Catalogul tematic

Metodele indirecte de estimare a obligaţiei fiscale

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