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  • 标题:PARTICULARITIES OF THE CHECK PERFORMED BY THE FISCAL ANTIFRAUD DIVISION
  • 本地全文:下载
  • 作者:Radu Dorin LENGHEL
  • 期刊名称:Quaestus
  • 印刷版ISSN:2285-424X
  • 电子版ISSN:2343-8134
  • 出版年度:2018
  • 卷号:13
  • 期号:1
  • 语种:English
  • 出版社:Editura Eurostampa, Timisoara
  • 摘要:The anti-fraud tax inspectors,except for those from the Fraud Fight Division,execute operative and unannounced inspection operations under the form of actions of current or targeted inspections. The thematic inspection is performed by the anti-fraud inspectors based on ID card,badge and thematic inspection order by which they establish the objectives of check, the entities subject to check,the period of check,duration and moment of inspection initiation.
  • 关键词:unannounced inspection;targeted inspection;fiscal antifraud inspection;report.
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