Post by account_disabled on Jan 3, 2024 3:54:15 GMT
Alimitations for the right to establish tax claims. Leave a reply Your email address will not be published. Mandatory fields are marked with Comment Taxpayers rights during the fiscal inspection V ware Drept fiscal minutes Ana Zagor October You can find the fourth episode HERE . The right to be verified only once for each type of tax claim and for each taxable period Rule The fiscal inspection is carried out only once for each tax charge or social contribution and for each period subject to verificationtaxation.
Exception In the situation where from the date of the conclusion of the fiscal Country Email List inspection and until the expiry of the limitation period for establishing the fiscal debt additional information appears unknown to the fiscal inspection bodies at the time of the verifications or calculation errors that influence the results of the verifications the manager the competent fiscal inspection may decide to reverify a certain period. The additional information on which the reverification decision is based can result from situations such as Carrying out a crosscheck on the supporting documents of a group of taxpayers that also includes the previously checked taxpayer Obtaining during the fiscal inspection actions carried out on other taxpayers additional documents or.
Information regarding the previously verified taxpayers activity carried out during a period that was already subject to fiscal inspection Requests from criminal investigation bodies or other bodies or institutions entitled according to the law Information obtained in any other way likely to change the results of the previous tax inspection. Leave a reply Your email address will not be published. Name Email Site web Save my name email and website in this browser for the next time I comment. Name Email Taxpayers rights during the fiscal inspection IV ware Drept fiscal minute Ana Zagor October You can find the third episode HERE . The right to be audited only for tax.
Exception In the situation where from the date of the conclusion of the fiscal Country Email List inspection and until the expiry of the limitation period for establishing the fiscal debt additional information appears unknown to the fiscal inspection bodies at the time of the verifications or calculation errors that influence the results of the verifications the manager the competent fiscal inspection may decide to reverify a certain period. The additional information on which the reverification decision is based can result from situations such as Carrying out a crosscheck on the supporting documents of a group of taxpayers that also includes the previously checked taxpayer Obtaining during the fiscal inspection actions carried out on other taxpayers additional documents or.
Information regarding the previously verified taxpayers activity carried out during a period that was already subject to fiscal inspection Requests from criminal investigation bodies or other bodies or institutions entitled according to the law Information obtained in any other way likely to change the results of the previous tax inspection. Leave a reply Your email address will not be published. Name Email Site web Save my name email and website in this browser for the next time I comment. Name Email Taxpayers rights during the fiscal inspection IV ware Drept fiscal minute Ana Zagor October You can find the third episode HERE . The right to be audited only for tax.