Cum gestionezi controlul inopinat
How to handle unexpected inspections

Summary/Abstract: The scope and limits of a tax audit are determined by establishing its object or purpose. Since an unannounced audit is an exceptional situation, it is not carried out on the basis of an inspection notice but is performed on the basis of a service order without granting any notice period. Nevertheless, its object must be recorded in the Single Control Register (“RUC”).

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