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  • Олег Лупашко: О проведении общей проверки у налогоплательщика, регистрирующего задолженность
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Fiscal practice

iconОлег Лупашко: О проведении общей проверки у налогоплательщика, регистрирующего задолженность

Согласно положениям, изложенным в ч. (1) ст. 214 Налогового кодекса, целью налогового контроля является проверка соблюдения налогоплательщиком налогового законодательства за определенный период или за несколько налоговых периодов. В целях сокращения задолженности перед бюджетом путем ее взыскания в наикратчайшие сроки и в полном объеме, налоговый орган при осуществлении общей налоговой проверки должен уточнить и включить в акт проверки данные аспекты налогового администрирования. До принятия решения о проведении налогового контроля...

Oleg Lupașco

Oleg Lupașco

Monitorul fiscal FISC.md Nr.9 2012

Institutions:

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:

27 May /2013 21:10

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