Fiscal Impact of the Control Report Results on the Company
Journal Title: Dezbateri social economice - Year 2013, Vol 3, Issue 1
Abstract
The fiscal obligation that falls on the taxpayers represents tax account receivables, resulted in the legal act that characterizes the tax liability and individualizes the monetary obligation of each income taxpayer. According to legal regulations we consider the following documents as being tax account receivables: declaratory act of the taxpayer consisting in statements that are submitted to the tax authorities, according to the law; tax return precept issued by the control bodies; protocol on control and differences left to pay, including increases due late-payment penalties; the customs declaration; the payment document or the document appended with fiscal stamps; the prosecutor or court disposal, etc. Starting from a real situation, we present in extenso, the practical findings of an accounting survey on corporate tax calculated at a company’s level and the amounts ascertained by the inspection authority.
Authors and Affiliations
Mariana Rodica Tirlea
Keywords
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