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  • Cu referire la dreptul organului fiscal de a extinde perioada supusă verificării cu mai mult de patru ani
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Fiscal control

iconCu referire la dreptul organului fiscal de a extinde perioada supusă verificării cu mai mult de patru ani

Dacă în timpul controlului fiscal s-a constatat că contribuabilul a fost subiectul impunerii şi cu alte taxe, dar nu a prezentat darea de seamă fiscală, este în drept organul fiscal să extindă perioada supusă verificării cu mai mult de patru ani? Conform art. 264 din CF, cu excepția cazurilor prevăzute la alin. (2) din acest articol, obligațiile fiscale pot fi determinate de către contribuabil şi organele fiscale sau alte organe cu atribuții de administrare fiscală în următoarele termene:

Anatol Gogu

Anatol Gogu

Monitorul fiscal FISC.md Nr.40 2017

Institutions:

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:

18 October /2017 13:48

Catalogul tematic

Sancțiuni fiscale | Legislație fiscală | Dare de seamă fiscală | Asigurare obligatorie de asistenţă medicală | Asigurare socială de stat | Administrare fiscală | Accizele | T.V.A. | Impozitul pe venit

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