摘要：Fiscal inspection represents the activity which has as object the checking of legality and conformity of tax returns,accuracy and correctness of fulfilment of obligations in connection with the establishment of fiscal obligations by the taxpayer,observance of provisions of fiscal and accounting legislation,checking or establishment,as applicable,of tax bases and factual situations,establishment of differences of main fiscal obligations. Fiscal inspection is exercised on any persons and entities,regardless of their form of organization,at taxpayers and payers,who are those persons who,in the name of taxpayer,have the obligation to pay or withhold and pay or collect and pay,as applicable,taxes,duties and social contributions. The internal audit assures the monitoring of activities carried out in the company, including the internal control activity.
关键词：fiscal inspection;fiscal inspection report;VAT control; reconstruction of fiscal inspection;rechecking of fiscal inspection.
