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Totul despre controlul fiscal la persoana fizică

În ediția din februarie al „monitorului fiscal FISC.md” este publicat articolul „Controlul fiscal la persoana fizică”, elaborat de către Irina Moraru, în care este prezentată o analiză detaliată a metodelor şi operațiunilor de organizare şi desfășurare de către Serviciul Fiscal de Stat al acestui control.

 

Astfel, analizând prevederile legislației și actelor normative în vigoare, autorul s-a expus la așa aspecte ca:

 

  • Pregătirea pentru inițierea controlului fiscal la persoana fizică;
  • Particularitățile controlului fiscal la persoana fizică;
  • Metodele indirecte și sursele indirecte utilizate la estimarea venitului impozabil al persoanei fizice;
  • Metoda cheltuielilor;
  • Metoda fluxului mijloacelor băneşti;
  • Metoda proprietăţii;
  • Sursele indirecte de informații utilizate la determinarea venitului impozabil estimat al persoanei fizice;
  • Actele emise la finalizarea controlului fiscal la persoana fizică.

 

Atragem atenția, că articolul va fi accesibil doar deținătorilor unui abonament al „monitorului fiscal FISC.md”.

Institutions:

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 February /2025 06:55

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