Actele și formele controlului fiscal
Închide
Articolul precedent
Articolul urmator
784 63
Ultima descărcare din IBN:
2024-03-17 19:52
Căutarea după subiecte
similare conform CZU
347.73:336.225.673 (2)
Drept comercial. Dreptul societăţilor comerciale (1292)
Venituri publice (477)
SM ISO690:2012
GULCA, Lilia. Actele și formele controlului fiscal. In: Perspectivele şi Problemele Integrării în Spaţiul European al Cercetării şi Educaţiei, 7 iunie 2018, Cahul. Cahul, Republica Moldova: Universitatea de Stat „Bogdan Petriceicu Hasdeu‖ din Cahul, 2018, Vol.1, pp. 146-150. ISBN 978-9975-88-041-1.
EXPORT metadate:
Google Scholar
Crossref
CERIF

DataCite
Dublin Core
Perspectivele şi Problemele Integrării în Spaţiul European al Cercetării şi Educaţiei
Vol.1, 2018
Conferința "Perspectivele şi Problemele Integrării în Spaţiul European al Cercetării şi Educaţiei"
Cahul, Moldova, 7 iunie 2018

Actele și formele controlului fiscal

CZU: 347.73:336.225.673

Pag. 146-150

Gulca Lilia
 
Universitatea de Studii Europene din Moldova
 
 
Disponibil în IBN: 24 octombrie 2018


Rezumat

The need to know the forms and acts of fiscal control is important for consumers and third parties as part of the verification. This matter enables them to know their rights and obligations as a taxpayer in the event of a fiscal control, the ways of defense against the abuses of the control bodies. Failure to do so may result in damaging taxpayers' rights by applying enforcement measures by control authorities (by applying fines, stopping operations to the company's bank accounts, etc.) as a result of control. On the other hand, the taxpayer's very good knowledge of his rights can help to avoid abuse by the authorities. However, the forms of fiscal control, although similar, are different: after the control papers, the place of tax control and the effects produced. Tax legislation provides that within one year it is allowed to conduct a single tax audit on the same types of taxes and duties for one and the same tax period. The tax authorities may carry out a repeated tax audit in the event that the results of the previous tax audit are inconclusive, incomplete or unsatisfactory, or in the event of the occurrence of certain circumstances evidencing the existence of signs of fiscal breach. This is the main purpose of knowing the forms and acts of fiscal control, - protecting the rights and interests of the taxpayer.