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  • Aplicarea sancțiunilor în cadrul controlului fiscal repetat
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Fiscal control

iconAplicarea sancțiunilor în cadrul controlului fiscal repetat

Urmează a fi calculată majorarea de întârziere (penalitate) și aplicate amenzi pentru încălcările fiscale depistate ce țin de perioadele supuse controlului repetat, dacă încălcarea nu a fost depistată în cadrul controlului fiscal anterior?   Controlul fiscal repetat, conform prevederilor art. 214 alin. (6) – (7) din CF, se aplică dacă rezultatele controlului fiscal efectuat anterior sunt neconcludente, incomplete sau nesatisfăcătoare, dacă ulterior au fost depistate circumstanțe ce atestă existenţa...

Oxana Zănoagă

Oxana Zănoagă

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The date of publishing:

19 June /2020 08:00

Catalogul tematic

Legislație fiscală | Noutăți | Administrare fiscală

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