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  • О праве налогового органа осуществлять контроль в выходные дни и вне рабочего времени
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Fiscal practice

iconО праве налогового органа осуществлять контроль в выходные дни и вне рабочего времени

Налоговый контроль осуществляется с целью проверки соблюдения налогоплательщиком налогового законодательства за определенный период или за несколько налоговых периодов. Налоговый контроль проводится ГНС и/или иным органом, осуществляющим полномочия по налоговому администрированию, в пределах их компетенции, с выездом на место и/или в помещении соответствующего органа. Процедура налогового контроля состоит из комплекса методов и операций по организации и проведению контроля, а также реализации его результатов (ч. (3) ст. 214 НК).

Victoria Belous

Victoria Belous

Monitorul fiscal FISC.md Nr.39 2017

Institutions:

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.
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:

10 August /2017 11:30

Catalogul tematic

Accizele | Administrare fiscală

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