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  • Privind aplicarea sancţiunii, reieșind din nivelul de semnificaţie al încălcării fiscale
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Fiscal practice

iconPrivind aplicarea sancţiunii, reieșind din nivelul de semnificaţie al încălcării fiscale

Ca urmare a efectuării controlului fiscal prin metode tematice, la contribuabilul „Y” S.R.L. s-a depistat întocmirea eronată a unei dări de seamă forma IRV14 (nu au fost reflectate dividendele aferente perioadei 2015, achitate în folosul fondatorului nerezident) și comercializarea mărfurilor în lipsa maşinii de casă şi de control la o subdiviziune a contribuabilului. Ce sancţiuni vor fi aplicate în această situaţie, ţinînd cont de nivelul de semnificație al încălcărilor fiscale constate? Potrivit prevederilor art. 91 alin. (1) liniuţa a 4-a...

Petru Griciuc

Petru Griciuc

Valeriu Severin

Valeriu Severin

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The date of publishing:

24 March /2016 13:45

Catalogul tematic

Sancțiuni fiscale

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