Anexele la RIF – cine are obligația întocmirii acestor anexe, Fiscul sau contribuabilul?
The Annexes to the Tax Inspection Report – who has the obligation of drafting such annexes, the Fiscal Authority, or the taxpayer?
Author(s): Diana LudoșanSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: the annexes to the Tax Inspection Report; liability; the obligation to collaborate; minimal activity impairment of the taxpayer;
Summary/Abstract: The present article brings to the reader’s attention the Annexes of the Tax Inspection Report (RIF), who has the obligation of drafting such annexes and mostly what are the consequences of the non-respect of the said obligation.
Journal: Revista Consultant Fiscal
- Issue Year: 2023
- Issue No: 01
- Page Range: 26-28
- Page Count: 3
- Language: Romanian
- Content File-PDF