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Diana Puga


Diana Puga


inspector fiscal principal, Secția planificare și analiza eficienței controalelor, IFPS
Диана Пуга: Вопросы налогоплательщиков о проведении налогового контроля

iconДиана Пуга: Вопросы налогоплательщиков о проведении налогового контроля

Как предприниматель, я столкнулся с ситуацией, когда налоговый инспектор явился для налогового контроля, но отказался оставить мне решение. У меня возникает вопрос: в каких случаях издается Решение об инициировании налогового контроля, и какие позиции заполняются в корешке? Деятельность Государственной налоговой службы в области контроля регламентирована главой 11 V раздела Налогового кодекса, и состоит из проведения камерального налогового контроля и налогового контроля с выездом на место. В соответствии с положениями статьи 216 часть (2) Налогового кодекса, налоговый контроль с выездом на место может быть осуществлен только на основании письменного решения руководства налогового органа. В целях выполнения вышеуказанных положений была разработана единая форма — «Решение об инициировании налогового контроля», которая утверждена Приказом Главной государственной налоговой инспекции № 131 от 22 июля 2002 года.

13 June /2013 10:11

Diana Puga

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Diana Puga: "Întrebările contribuabililor referitor la efectuarea controalelor ficsale"

iconDiana Puga: "Întrebările contribuabililor referitor la efectuarea controalelor ficsale"

În calitatea mea de antreprenor m-am confruntat cu situația cînd pentru realizarea controlului s-a prezentat un inspector fiscal, care s-a legitimat şi a prezentat Decizia privind inițierea controlului fiscal, refuzînd să mi-o lase. Astfel, apare întrebarea în ce cazuri se emite Decizia privind inițierea controlului fiscal şi pozițiile care urmează a fi completate pe cotor? Activitatea de control a Serviciului Fiscal de Stat este reglementată de Capitolul 11 Titlul V din Codul fiscal, care constă în efectuarea controalelor fiscale camerale şi controalelor fiscale la faţa locului. Conform prevederilor art. 216 (2) din Codul fiscal, controlul fiscal la faţa locului poate fi efectuat numai în temeiul unei decizii scrise a conducerii organului fiscal. În scopul executării prevederilor menţionate a fost elaborat un formular unic numit Decizie privind iniţierea controlului fiscal, aprobat prin Ordinul nr. 131 din 22 iulie 002 al Inspectoratului Fiscal Principal de Stat.

13 June /2013 09:08

Diana Puga

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