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  • Prezentarea dării de seamă după inițierea controlului fiscal – consecințe
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Fiscal control

iconPrezentarea dării de seamă după inițierea controlului fiscal – consecințe

Conform art. 8 alin. (2) lit. c) din Codul fiscal, contribuabilul este obligat să prezinte dările de seamă prevăzute de legislație. Pentru fiecare tip de dare de seamă, legislația prevede termene concrete de prezentare. Conform Codului fiscal, darea de seamă fiscală se consideră prezentată la data la care Serviciul Fiscal de Stat o primeşte, dacă este întocmită în modul stabilit de legislaţia fiscală şi dacă este perfectată în modul reglementat de Serviciul Fiscal de Stat.

Valeria Sorocean

Valeria Sorocean

Monitorul fiscal FISC.md nr.2 (79) 2023

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„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 February /2023 08:01

Catalogul tematic

Noutăți fiscale | Dare de seamă fiscală | Control fiscal

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