GENERAL ASPECTS REGARDING THE SPECIFIC FORMS OF FISCAL CONTROL
GENERAL ASPECTS REGARDING THE SPECIFIC FORMS OF FISCAL CONTROL

Summary/Abstract: By fiscal inspection we mean the specialized activity carried out by the competent fiscal bodies for the verification of the fulfilment by the passive subjects of the obligations incumbent on them within these reports. Unexpected control is the control performed by the competent tax authorities without prior notice to the taxpayer or payer. The operative and unexpected control is performed by the civil servants within the General Directorate of Fiscal Anti-Fraud. It can also be a thematic control, which represents the verification activity through which the ascertainment, analysis and evaluation of a fiscal risk specific to one or more determined economic activities is pursued. The tax inspection is carried out in compliance with certain stages: selection of taxpayers for the tax inspection; notification of the taxpayer, by issuing and communicating the tax inspection notice; the actual conduct of the tax inspection; preparation and communication of the tax inspection report.

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