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  • Despre neaplicarea sancțiunii în cadrul unui control repetat pentru neeliberarea facturilor fiscale
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iconDespre neaplicarea sancțiunii în cadrul unui control repetat pentru neeliberarea facturilor fiscale

Se aplică sau nu sancţiune dacă în cadrul controlului fiscal repetat s-a depistat neeliberarea unor facturi fiscale? În confomitate cu art. 234 alin. (5) din CF, persoanele care au calculat greşit impozitul şi/sau taxa, dacă acest fapt nu a fost depistat în cadrul controlului fiscal anterior, la efectuarea repetată a controlului fiscal în condiţiile reglementate la art. 214 alin. (8), sunt absolvite de aplicarea amenzilor şi penalităţilor pentru încălcările fiscale depistate aferente perioadelor supuse controlului repetat.

Anatol Gogu

Anatol Gogu

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Serviciul Fiscal de Stat | 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.
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The date of publishing:

13 October /2017 10:04

Catalogul tematic

Administrare fiscală | Noutăți | Legislație fiscală | Factura fiscală

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