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    UNIVERSITATEA DE VEST DIN TIMIOARAFACULTATEADE ECONOMIE I DE ADMINISTRARE A AFACERILORMASTER AN II: EXPERTIZ CONTABIL I EVALUAREA AFACERII

    Lucrare de dizertaie

    Controlul fscal al impozitelordirecte

    Coordonator tiinifc:Absolvent: Pro. Univ. Dr. on P!"!#Adelina $ariana %&C'A(U

    -Iulie 200-

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    !e (e"e#u"i9 /+"$+,i#(e .i# !"(ul #e( &l "e*iil" &u(#,e9 i,!)i(ul !e.i/i.e#.e9 (&6& &$u!"& ,i=l&'el" .e ("$!"(9 (&6e !e#("u ;l$i"e&(e"e#u"il" !"!"ie(&(e .e $(&( 5i &l(e i,!)i(e 5i (&6e?% L& &l(e i,!)i(e 5i(&6e $e e/i.e#@i&)+ 5i (&6ele /&,&le 5i &''i)ele '& 5i 8li*&@ii $'&lei,!"((e ;&@+ .e 8u*e(ul .e $(&(% C#;", Le*ii '#(&8ili(+(ii #"% 277

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    !"e/e.e '+ "Sisteul legal de impunere trebuie s asigurerepartizarea just a sarcinilor fscale".

    Pe 8&)& &'e$(" !"i#'i!ii '#$(i(u@i#&le 5i & '#'e!@iei ,.e"#e9.e,'"&(i'e & $(&(ului 5i &.,i#i$("&@iei9 i#$!e'@i& $'&l+ &"e ."e!( $'!e6'lu$i/ '"e'(i(u.i#e& $'&l+9 &'ee& 'e 1#$e&,#+ '+ $(&8ili"e& u#ei

    .i;e"e#@e .e i,!)i( #u e$(e #e&!+"&( u# 8ie'(i/ &l i#$!e'@iei $'&le9 'iu#ul .i# e;e'(ele $&le 5i &$(;el9 '#("i8u@ie & &.,i#i$("&@iei !e#("u &&$i*u"&principiul impozitrii uniorme.De"i/&( .i# !"i#'i!iul e*&li(+@ii(u(u"" 'e(+@e#il" 1# ;&@& le*ii9 acest principiu are rang constituional.

    ntr-un sistem declarativ, inspecia fscal este uninstrument indispensabil pentru asigurarea principiuluiconstituional al egalitii impunerii pentru toi cetenii.

    C#("lul $'&l 'u!"i#.e $&,8lul &'(i/i(+@il" '&"e &u '& $'!/e"i'&"e& "e&li(+@ii9 le*&li(+@ii 5i $i#'e"i(+@ii .e'l&"&@iil" .e i,!)i(e 5i(&6e9 /e"i'&"e& '"e'(i(u.i#ii 5i e6&'(i(+@ii 1#.e!li#i"ii9 '#;", le*ii9 &8li*&@iil" $'&le .e '+("e '#("i8u&8ili9 !"e'u, 5i &'(i/i(&(e& .ei#/e$(i*&"e 5i '#$(&(&"e & e/&)iu#ii $'&le%

    'bli0aiile fscale'u!"i#.: O8li*&@i& .e & .e'l&"& 8u#u"ile 5i /e#i(u"ile i,!)&8ile9 $&u .u!+

    '&)9 i,!)i(ele .&("&(e9 (&6ele 5i '#("i8u@iile l& ;#.u"ile$!e'i&leG

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    O"i'e &l(e 8li*&@ii '&"e "e/i# '#("i8u&8ilil"9 !e"$e )i'e $&u=u"i.i'e9 1# &!li'&"e& le*il" $'&le% Su#( '#("i8u&8ili9 $&u $u!u5i '#("lului $'&l: !e"$e )i'e $&u

    =u"i.i'e9 ",#e 5i $("+i#e9 &$'i&@iile ;+"+ !e"$#&li(&(e =u"i.i'+9'+""& le "e/i#9 1# '#.i@iile le*ii 8li*&@ii $'&le%

    C#("lul $'&l $e e6e"'i(+ .e "*ele .e '#("l $'&l .i# '&."ulMi#i$(e"ului Fi#@el" Pu8li'e 5i &l u#i(+@il" $&le (e"i("i&le9 !"e'u, 5i .e '+("e$e"/i'iile .e $!e'i&li(&(e &le &u("i(+@il" &.,i#i$("&@iei !u8li'e l'&le% O"*ele.e '#("l $'&l 1#.e!li#e$' ;u#'@ie 'e i,!li'+ e6e"'i@iul &u("i(+@ii .e $(&(%

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    F",ele '#("lului $'&l $u#( .i;e"e#@i&(e 1# ;u#'@ie .e ,&i ,ul(eele,e#(e .e i#(e"e$ &le /e"i'+"ii '#("i8u&8ilului9 5i u,e:

    Din punct de vedere al scopului controlului fscal C#("l i#;",&(i/ - &"e '&"&'(e" e.u'&(i/ 5i i#;",e&)+ &*e#@ii

    e'#,i'i #u 1#"e*i$("&@i9 &$u!"& ."e!(u"il" 5i 8li*&@iil" $'&le'e le "e/i#G

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    C#("l .e "u(i#+ - &"e $'!ul .e & ,e#@i#e le*+(u"& 'u'#("i8u&8ilul 5i u",+"e5(e ,.ul .e "e$!e'(&"e .e '+("e &'e$(& &8li*&@iil" .e 1#"e*i$("&"e '& !l+(i(" .e i,!)i(e 5i (&6e9 !"e'u, 5i& 'el" $'&le%

    Din punct de vedere al serei de cuprindere, controlul fscalpoate f

    C#("l *e#e"&l9 '#. 'u!"i#.e /e"i'&"e& (u(u"" &$!e'(el" le*&(e.e 8li*&@iile $'&le .&("&(e .e '#("i8u&8il !e#("u !e"i&.+.e(e",i#&(+ .e (i,!G

    C#("l !&"(i&l '#. $e /e"i'+ .&" u,i(e (&6e 5i i,!)i(e !e !e"i&.+ .e(e",i#&(+ .e (i,!%

    Dinpunct de vedere al operaiunilor supuse controlului fscal,acesta poate f

    C#("l ',!le( &!";u#.&(9 .e ;#. '#. $e /e"i'+ (&(e!e"&@iu#ile9 .'u,e#(ele 5i e/i.e#@ele '&"e $(&u l& 8&)& '&l'ul+"ii5i u",+"i"ii u#ui i,!)i(G

    C#("l $ele'(i/ !"i# $#.&= '#. $e /e"i'+ .&" u,i(e!e"&@iu#i9 .'u,e#(e '&"e $(&u l& 8&)& '&l'ului 5i e/i.e#@ei u#uii,!)i(G

    Din punct de vedere al cunoa!terii realitii unor operatiunice nasc obligaii fscale

    C#("l .'u,e#(&"9 '&"e l& "#.ul $+u !&(e .e ;",+ $&u .e'#@i#u(9 '#. $e e6&,i#e&)+ ;",& 5i '#(i#u(ul e/i.e#@el"!e#("u $(&8ili"e& "e&li(+@ii 5i le*&li(+@ii !e"&@iu#il" !e 8&)&.'u,e#(el" !"e)e#(&(e .e '#("i8u&8il% S'!ul !"i#'i!&l &l&'e$(ui (i! .e '#("l $'&l e$(e &'el& .e & ',!&"& e/i.e#@ele'#(&8ile 5i & .'u,e#(el" !"i,&"e 'u .&(ele .i# .e'l&"&@iile 5i.e'#(u"ile .e!u$e .e '#("i8u&8il9 1# /e.e"e& $(&8ili"ii'"e'(i(u.i#ii $u,el" !l+(i(e9 !"e'u, 5i & "e$!e'(+"ii (e",e#el" .e!l&(+%

    C#("l ;&!(i'9 !"i# '&"e $e /e"i'+ e6i$(e#@& 5i ,i5'&"e& ,i=l&'el"

    ,&(e"i&le 5i 8+#e5(i 5i ,.ul 'u, &'e$(e& $u#( "ee'(&(e 1#.'u,e#(e !e#("u & 'u#&5(e $i#'e"i(&(e& '#("i8u&8ilului 1#

    1#(',i"e& e/i.e#@el" $'&le 5i & .e'l&"&@iil" $&le $'&le9 !"e'u,5i !e#("u & i.e#(i'& '&)u"i .e e/&)iu#e $'&l+

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    7.3. ,electarea contribuabilului ce urmeaz1a f controlat. "e0ulile procedurii de control

    fscal

    P"i#'i!iile '&"e ("e8uie u",+"i(e 1# $ele'(&"e& '&)u"il" $u#( 'ele &lee'ie#@ei i#$!e'@iil" $'&le 5i & &!li'+"ii 1# ,. '"e'( 5i u#i(&" &le*i$l&@iei $'&le%

    rincipiul de selectare privind e#ciena inspeciilor fscale: -"e*le,e#(&( .e O%% #"% 722003 !"i/i#. C.ul .e !"'e.u"+ $'&l+9"e!u8li'&(+ -&"(% 72

    A'(i/i(&(e& $'&l+ #u &"e !e"$#&l $u'ie#( !e#("u & !u(e& e;e'(u&i#$!e'@ii $'&le l& (@i '#("i8u&8ilii9 !e#("u 1#("e&*& !e"i&.+ .ei,!u#e"e% Di# &'e$( ,(i/9 e'ie#@& i#$!e'@iei $'&le .e!i#.e 1# ,&"e,+$u"+ .e $ele'(&"e& &.e'/&(+ & '&)u"il"% A'e&$(& 1#$e&,#+ '+9 1#,+$u"& 1# '&"e &'e$( lu'"u e$(e !$i8il9 '#("i8u&8ilii '&"e #e'e$i(+

    i#$!e'@ie $'&l+9 ("e8uie $& e $u!u5i /e"i'+"ii 1# (e",e#ul .e !"e$'"i!@ie91# $'i,89 '#("i8u&8ilii l& '&"e #u e6i$(+ "e'(i'+"i .e i,!)i(e $&u&'e$(e& $u#( ;&"(e !u@i# !"8&8ile9 !e 8&)& .$&"ului $&u e6!e"ie#@ei&'u,ul&(e .e &.,i#i$("&@iile $'&le9 #u ("e8uie $+ e i#'lu$i 1# !"*"&,ul.e '#("l $'&l%

    Sele'(&"e& '#("i8u&8ilil"9 '#;", !li(i'ii .e$'"i$e ,&i $u$9conduce la un control de necesitate. Ele,e#(ele .e 'u#&5(e"e9 .e ,&"e&=u(" 1# $ele'(&"e& u#ui '#("i8u&8il !e#("u !"*"&,ul .e i#$!e'@ie$'&l+9 $u#( u",+(&"ele:

    i#;",&@iile ;u"#i)&(e .e .$&"ul $'&l !"i/i#. '#;",&"e& /lu#(&"+& '#("i8u&8iluluiG

    '#$(&(+"ile "e)ul(&(e 1# u",& '#("&lel" $'&le !"e'e.e#(eG e6i$(e#@& u#ei 'e"e"i .e '#("l $'&lG e6i$(e#@& u#" i#.i'ii9 .i# !&"(e& u#" &.,i#i$("&@ii $'&le $&u

    i#$(i(u@ii9 !"i/i#. ;&!(e '&"e !( '#.u'e l& $(&8ili"e& .e 8li*&@ii$'&le $u!li,e#(&"eG

    e6i$(e#@& u#ui "i$' $'&l "i.i'&(9 $!e'i' u#" u,i(e .,e#ii .e&'(i/i(&(e 'u, &" '&)i#u"i9 8&"u"i .e #&!(e9 !".u'@ie 5i/#)&"e.e 8+u(u"i &l'li'e9 e('%

    I#$!e'@i& $'&l+ $e !&(e 8&)& !e ele,e#(e &le&("ii .e $ele'@ie9 &$(;el1#'( $& #u !&(+ !"e/i)i8il+% C&"&'(e"ul i,!"e/i)i8il &l '#("lului $'&l;&'e !&"(e .i# e;e'(ul $+u !"e/e#(i/% I.e&l+ &" ',8i#&"e& 'el" .u+!"i#'i!ii 5i u,e $ele'(&"e& 1# ;u#'@ie .e "i$'u"i 5i $ele'(&"e& &le&("ie9!e#("u & 8@i#e u# "&!"( e'ili8"&( 1# $ele'(&"e& '#("i8u&8ilil" !e#("ui#$!e'(i& $'&l+%

    Principiul de selecie privind uniformitatea impunerii (inspeciascal generala) selectarea aleatorie : &'e$( !"i#'i!iu !"e)i#(+ i,!"(@+ .e$e8i(+9 .e&"e'e .e"i/+ .i# !"i#'i!iul e*&li(+@ii (u(u""'e(+@e#il" 1# ;&@& le*ii 5i 1# ;&@& &.,i#i$("&@iei% Re$!e'(&"e& &'e$(ui!"i#'i!iu 1#$e&,#+ '+ .e#$i(&(e& i#$!e'@iil" $'&le e;e'(u&(e l& $'ie(+@i'&"e !"e)i#(+ &'ele&5i "i$'u"i $'&le 1# ;u#'@ie .e &'(i/i(&(e9 ,+"i,e9 e('%("e8uie $+ e &$e,+#+(&"e 1# (&(+ @&"&%

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    U# $'! &l '#("lului $'&l 1l "e!"e)i#(+ .e(e'(&"e& e/&)iu#ii $'&le%Se !( '#$i.e"& i#.i'&("i .e e/&)iu#e $'&l+ #e.e!u#e"e& .e'l&"&@iil"$'&le 5i$&u #e1#"e*i$("&"e& $'&l+% De &$e,e#e& "e;u)ul .e & $u!u$i#$!e'@iei $'&le $&u &(i(u.i#e #e'!e"(+ 'u e'i!& .e '#("l9!"e'u, 5i !"e)e#(&"e& u#" .'u,e#(e ;&l$e !e#("u & $u$@i#e u#ele

    &",&@ii9 .i$("u*e"e& u#" !"8e .'u,e#(&"e9 e('% "e!"e)i#(+ 'u'e"(i(u.i#e (e#.i#@& '#("i8u&8ilului $!"e e/&)iu#e $'&l+% I#$!e'("ul$'&l ("e8uie $& !&(+ ;&'e .i;e"e#@& 1#("e e""ile ;+'u(e .e '#("i8u&8il 1#,. #ei#(e#@i#&( 5i 'ele ',i$e 'u 8u#+ 5(ii#(+9 1# $'!ul "e.u'e"iii,!)i(el"%

    odul de procedur scal $(&8ile5(e ;",ele i#$!e'@iei $'&le 5i!"'e.u"ile .e '#("l u(ili)&(e .e i#$!e'("ii $'&li 1# &'@iu#ile !"*"&,&(e& $e e;e'(u&%

    Pe#("u &-5i "e&li)& &("i8u@iile9 i#$!e'@i& $'&l+ !&(e &!li'& .i/e"$e;",e &le procedurii de control 'u, &" '#("lul i#!i#&(9 '#("l

    1#'"u'i5&( $&u !"i# $#.&=% Me(.ele 5i !"'e.u"ile .e '#("l !( ',8i#&(e 1# ;u#'@ie .e 8ie'(i/ele &'@iu#ii .e i#$!e'@ie $'&l+9 .e *"&.ul.e '#;",&"e /lu#(&"+ & '#("i8u&8ilului9 .e $("u'(u"& $& "*i)&("i'+9e('% A'e$(e ,e(.e $e &le* 5i 1# ;u#'@ie .e (i,!ul !e '&"e e'i!& .e'#("l 1l &"e l& .i$!)i@ie li,i(& .e 3 $&u 4 lu#i !e#("u e;e'(u&"e&'#("lului% O i#$!e'@ie $'&l+ .e '&li(&(e '#$(+ 1# e6&,i#&"e&.'u,e#(el" '#("i8u&8ilului9 &$(;el 1#'( &'e&$(& $+ $'&(+ l& i/e&l+9.&'+ e$(e '&)ul9 ;&!(ele "ele/(e !"i/i#. &8&(e"ile .e l& le*i$l&@i& $'&l+ 5i&$(;el9 $+ .e!i$(e)e e/e#(u&l& e/&)iu#e $'&l+%

    C#("lul $'&l $e e;e'(ue&)+: !e !e"i&.& $(&8ili(+ .e "*ele .e '#("l $'&l9 ;u#'@ie .e

    8ie'(i/ele '#("luluiG $i#*u"+ .&(& !e#("u e'&"e i,!)i( $i !e#("u e'&"e !e"i&.+

    $u!u$+ '#("lului%

    P"i# e6'e!@ie9 '#.u'+("ul "*ului .e '#("l $'&l ',!e(e#(!&(e .e'i.e "e!e(&"e& '#("lului !e#("u u,i(+ !e"i&.+9 .&'+ .e l&.&(& 1#'eie"ii '#("lului $'&l 5i !#+ l& 1,!li#i"e& (e",e#ului .e!"e$'"i!@ie &!&" .&(e $u!li,e#(&"e9 #e'u#$'u(e "*ului .e '#("l $'&ll& .&(& e;e'(u+"ii '#("lului9 '&"e i#ue#@e&)+ $&u ,.i'+ "e)ul(&(ele&'e$(ui&%

    Re/e"i'&"e& u#ei !e"i&.e i,!)&8ile $e "e&li)e&)+ .&" l& i#i@i&(i/&"*el" .e '#("l 5i #u l& $li'i(&"e& '#("i8u&8ilului 9 &'e$(& .i# u",+&/#. ."e!(ul .e & '#(e$(& .e'i)iile "*ului .e '#("l $'&l%

    7.7. !2ercitarea controlului fscal privindimpozitele directe la o societate comercial1

    7.7./. Actele de control fscalA Actele elaborate 4nainte de des1urarea aciunilor de

    control fscal

    #&i#(e .e .e$;+5u"&"e& &'@iu#ii .e '#("l $'&l9 "*ul .e '#("l$'&l 1#5(ii@e&)+ '#("i8u&8ilul 'u !"i/i"e l& &'@iu#e& .e '#("l 5i l&

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    ."e!(u"ile $&le !"i# avizul de verifcare. # &/i)ul .e /e"i'&"e $e,e#@i#e&)+ 5i 8li*&@i& '#("i8u&8ilului .e & !u#e l& .i$!)i@i& "*el".e '#("l $'&l (&(e .'u,e#(ele 5i e/i.e#(ele '#(&8ile 5i .e & &$i*u"&'#.i@iile #e'e$&"e !e#("u .e$;+5u"&"e& !(i,+ & '#("lului $'&l% A/i)ul.e /e"i'&"e e$(e 1#$@i( .e u# e6("&$ .i# artea drepturilor !i o"ligaiilor

    contri"ua"ilului# 5i $e ',u#i'+ !"i# !5(+ 'u 'el !u@i# )ile 1#&i#(e&1#'e!e"ii e;e'(i/e & &'@iu#ii .e '#("l $'&l% # '&)ul e;e'(u+"ii u#ui '#("li#!i#&(9 "e'l&,&@ii !"i/i#. '&)u"i .e e/&)iu#e $'&l+9 !"e'u, 5i 1# '&)ul/e"i;Q'+"ii u#" $e$i)+"i #u $e ("$,i(e &/i)% P"i# $e,#&"e& &/i)ului .e/e"i'&"e9 '#("i8u&8ilul '#",+ lu&"e& l& 'u#5(i#@+ .e$!"e ."e!(u"ile 5i8li*&@iile $&le%

    Pe#("u ,(i/e 1#(e,ei&(e9 '#("i8u&8ilul !&(e $li'i(& ,.i'&"e&'u ,&6i, )ile lu'"+(&"e & .&(ei .e 1#'e!e"e & '#("lului $'&l%,olicitarea contribuabilului pentru am6narea datei 4nceperiicontrolului fscal $e &."e$e&)+ 1# $'"i$ "*ului $'&l ',!e(e#(9 1#

    (e",e# .e )ile .e l& !"i,i"e& 5i $e,#&"e& &/i)ului .e /e"i'&"e%Sli'i(&"e& $e '#$i.e"+ &''e!(&(+ 1# '#(e6(ul u#" ,(i/e 1#(e,ei&(e9$i(u&@ie 1# '&"e "*ul .e '#("l $'&l ("$,i(e '#("i8u&8ilului u# #u&/i) .e /e"i'&"e 1# '&"e $e ,e#@i#e&)+ .&(& l& '&"e & ;$( "e!"*"&,&('#("lul $'&l% O #u+ &,#&"e #u ,&i e$(e &.,i$+%

    mputernicirea scris1 ordinul de deplasare $e e,i(e .e'#.u'+("ul u#i(+@ii $'&le ',!e(e#(e !e#("u !"e)e#(&"e& "*ului .e'#("l $'&l l& '#("i8u&8il !e#("u e;e'(u&"e& '#("lului $'&l%

    C#("i8u&8ilul '&"e9 .i# !"!"ie i#i(i&(i/+9 $li'i(+ $+ e '#("l&(9 $e&."e$e&)+ 1# $'"i$ "*ului $'&l 1# & '+"ui "&)+ (e"i("i&l+ 15i &"e

    .,i'iliul $&u $e.iul $'&l !"i#("- cerere de a f controlat. # &'e&$(+'e"e"e '#("i8u&8ilul 15i /& ,(i/& 'e"e"e&% # '&)ul 1# '&"e 'e"e"e& & ;$(&.,i$+9 "*ul .e '#("l ("$,i(e &/i)ul .e /e"i'&"e9 1# '&) '#("&""*ul .e '#("l $'&l /& 1#$(ii#@& '#("i8u&8ilul 1# $'"i$ 'u !"i/i"e l&"e;u)%

    % Actele 4ntocmite pe timpul des1ur1rii aciunii de controlO"*ele .e '#("l &u ."e!(ul $+ "e@i#+ 1# $'!ul !"(e=+"ii 1,!("i/&

    1#$("+i#+"ii $&u .i$("u*e"ii u#" .'u,e#(e9 &'(e9 "e*i$("e e('9 $&u "i'e &l(ele,e#( ,&(e"i&l '&"e ;&'e ./&.& $(&8ili"ii9 1#"e*i$("+"ii 5i &'i(+"ii8li*&@iil" $'&le .e '+("e '#("i8u&8il% # &'e&$(+ $i(u&@ie9 "*ul .e'#("l 1#(',e5(e dovada reinerii documentelor % Pe 8&)& &'e$(ei&9!"8ele !( "e@i#u(e ,&6i,u, 30 .e )ile9 e/e#(u&l !#+ l& 70 .e )ile 'u&!"8&"e& '#.u'e"ii "*ului $'&l% A'e$( .'u,e#( ("e8uie $+ !&(+i#.i/i.u&li)& ./&.& "e@i#u(+% A'(ul $e 1#(',e5(e 1# 2 e6e,!l&"e '&"e /" $e,#&(e .e '+("e '#("i8u&8il 5i "*ul $'&l9 '(e u#ul !e#("u e'&"e!&"(e%

    Pe 8&)& 1#(',i"ii referatului .e '+("e i#$!e'("9 1# '&"e &'e$(&,(i/e&)+ $li'i(&"e& &''e$ului 1# &;&"& !"*"&,ului #",&l .e lu'"u &l'#("i8u&8ilului9 $e eli8e"e&)+ autorizarea scris1 a conduc1toruluior0anului de control fscal. A''e$ul e'i!ei .e '#("l 1# "i'e i#'i#(+ &

    $e.iului '#("i8u&8ilului 1# &;&"& !"*"&,ului #",&l .e lu'"u ("e8uie $+ $e"e&li)e)e 'u acordul contribuabilului= '&"e e$(e u# &'". $'"i$

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    1#"e*i$("&( l& "e*i$("&(u"& &*e#(ului '#("l&( 5i e$(e e6&( l& !"'e$ul-/e"8&l 1#'ei&( 'u '&)i& '#("lului%

    ,olicitarea de inormaii de la persoane fzice sau 5uridice=or0ane ale administraiei publice i instituii publice e$(e &'(ul !"i#'&"e "*ul .e '#("l $li'i(+ i#;",&@ii .e l& !e"$e )i'e $&u =u"i.i'e

    '&"e .e@i# 1# !+$("&"e $&u &.,i#i$("&"e 8u#u"i $&u $u,e .e 8i &le'#("i8u&8ilului9 '&"e &u "el&@ii ',e"'i&le 'u &'e$(& $&u !( .& i#;",&@ii'u !"i/i"e l& !e"&@iu#ile /e"i'&(e% A'e&$(+ $li'i(&"e $e &."e$e&)+ 1# $'"i$%

    T&(e i#;",&@ile !"i,i(e .e "*ul $'&l $u#( $u!u$e $e'"e(ului$'&l%

    C Actele 4n care se consemneaz1 rezultatele controluluifscal

    D&(ele 5i i#;",&@ile 'ule$e .e i#$!e'(" 1# (i,!ul .e$;+5u"+"ii'#("lului $'&l $e '#$e,#e&)+ 1# ,. 8li*&("iu9 .u!+ '&)9 1#: P"'e$-/e"8&l .e '#("l9 N(& .e '#$(&(&"e 5i P"'e$ul-/e"8&l .e '#("&/e#@ie%

    Procesul;verbal de control e$(e .'u,e#(ul 8il&(e"&l9 1#(',i( 1#.u+ e6e,!l&"e9 .i#("e '&"e u#ul $e !+$("e&)+ l& .$&"ul $'&l &l'#("i8u&8ilului 5i u# e6e,!l&" "+,#e l& '#("i8u&8il9 $e "e.&'(e&)+&$(;el 1#'( $+ !&(+ 'i(i( i#.e!e#.e#( .e &l(e .'u,e#(e 5i $& #u .e&!$i8ili(&(e& ,&i ,ul(" i#(e"!"e(+"i% A'e$( &'( 'u!"i#.e 'el !u@i#u",+(&"ele !&("u '&!i(le &/#. $("u'(u"+ u#i'+ !e#("u (&(e &'@iu#ile.e '#("l e;e'(u&(e%

    apitolul $ 'u!"i#.e .&(e "e;e"i(&"e l& u#i(&(e& $'&l+ '&"e & .i$!u$'#("lul $'&l9 .&(ele !"i/i#. i#$!e'("ul '&"e & e;e'(u&( '#("lul98ie'(i/ele '#("lului9 !e"i&.& $u!u$+ '#("lului $'&l 5i (i!ul .e '#("l

    e;e'(u&(%apitolul $$ i#'lu.e .&(ele *e#e"&le .e$!"e '#("i8u&8il 'u, &" :.&(ele $&le .e i.e#(i'&"e l& O%R%C%9 '.ul u#i' .e 1#"e*i$("&"e $'&l+9$e.iul $'i&l9 .&(e 5i $e.ii &le li&lel" .&'+ e$(e '&)ul9 ;",& .e!"!"ie(&(e9 (i!ul &'(i/i(+@ii .e$;+5u"&(e9 '.ul CAEN9 'i;"& .e &;&'e"i'#;", ul(i,ului 8il@ &!"8&(9 '&!i(&l $u8$'"i$ 5i /+"$&(9 '#.u'+("ulu#i(+@ii9 !e"$& '&"e "+$!u#.e .e '#.u'e"e& e/i.e#@ei '#(&8ile9!e"$& .e$e,#&(+ $+ "e!"e)i#(e $'ie(&(e& !e (i,!ul '#("lului9'#(u"ile IBAN .e$'i$e l& 8+#'i9 .&(ele !"i/i#. 'lie#(ii 5i ;u"#i)"ii $(&8ili'u '&"e e6i$(+ "el&(ii .e &;&'e"i%

    apitolul $$$ "e!"e)i#(+9 .e ;&!(9 !&"(e& !"i#'i!&l+ & !"'e$ului-/e"8&l

    5i 'u!"i#.e '#$(&(+"ile e;e'(i/e &le i#$!e'("ului 5i $e $("u'(u"e&)+ !ei,!)i(ele '&"e &u ;+'u( 8ie'(ul '#("lului% Pe#("u e'&"e i,!)i( 1#!&"(e $e &u 1# /e.e"e &$!e'(e le*&(e .e 8&)& le*&l+ !e#("u $(&8ili"e&9'&l'ul&"e& 5i /&"$&"e& i,!)i(ului9 '#$(&(+"ile i#$!e'("ului9 !"e)e#(&(e 1#,. '#'"e( 'l&" 5i !"e'i$9 .i$!)i@iile le*&le 1#'+l'&(e 'u ("i,i(e"e .i"e'(+l& (e6(ul le*ii9 '#$e'i#@ele $'&le &le '#$(&(+"il"9 '#("&/e#@iile'#$(&(&(e9 #u,+"ul !"'e$ului-/e"8&l .e '#("&/e#@ie 1#(',i(9 =u$(i'+"i&le '#("i8u&8ilului 'u !"i/i"e l& .e8i(ele $(&8ili(e9 i.e#(i'&"e& 'el""+$!u#)+("i9 ,+$u"i .i$!u$e $&u "e',.+"i ;+'u(e '#("i8u&8ilului!e#("u "e,e.ie"e& .e'ie#(el" $i i#("&"e& 1# le*&li@&(e9 !l+@ile e;e'(u&(e

    .e '#("i8u&8il9 1# (i,!ul 5i '& u",&"e & '#("lului $'&l%apitolul $% 'u!"i#.e $i#(e(i' '#$(&(+"ile e;e'(u&(e9 .i;e"e#@e .ei,!)i(e $(&8ili(e9 ,&="+"i !e#&li(+@i .e 1#(")ie"e '&l'ul&(e9 !"e'u, 5i &l(e

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    i#;",&@ii "ele/(e 5i ,e#@iu#e& '+ (&(e .'u,e#(ele !u$e l& .i$!)i@i&i#$!e'("ului &u ;$( "e$(i(ui(e%

    &ne'ele procesului-ver"al de control 'u!"i#. i#;",&@ii $i#(e(i)&(e!e#("u e'&"e i,!)i( 1# !&"(e9 "e$!e'(i/ '#@i# '&l'ulul .e(&li&( &l (u(u""8li*&@iil" $(&8ili(e i#'lu$i/ &l ,&="+"il" .e 1#(")ie"e '"e$!u#)+(&"e9

    "i'e &l( &'( $&u .'u,e#( e,i$ 1# (i,!ul .e$;+5u"+"ii '#("lului%P"'e$ul-/e"8&l .e '#("l $'&l $e $e,#e&)+ .e i#$!e'("ul '&"e &e;e'(u&( '#("lul $'&l9 '+"ui& 1i "e/i#e "e$!#$&8ili(&(e& !e#("u'#$(&(+"ile 1#$'"i$e 1# !"'e$ul-/e"8&l .e '#("l 5i .e '+("e '#("i8u&8il!"i# "e!"e)e#((ul $&u le*&l9 .u!+ '&"e $e 1#"e*i$("e&)+ l& "e*i$("&(u"&'#("i8u&8ilului .#.u-$e &'el&5i #u,+" 5i &'ee&5i .&(+ !e#("u e'&"ee6e,!l&"% P"'e$ul-/e"8&l .e '#("l "e!"e)i#(+ (i(lu .e '"e@+ !e#("u.i;e"e#@ele '#$(&(&(e '&"e ("e8uie !l+(i(e 1# ,&6i,u, )ile .e l& .&(&',u#i'+"ii "e)ul(&(el" '#("lului%

    (ota de constatare'#$e,#e&)+ '#$(&(+"ile 'u !"i/i"e l& #&(u"&&'(i/i(+@il" !".u'+(&"e .e /e#i(u"i i,!)&8ile $&u !e#("u i.e#(i'&"e&$u"$el" i,!)&8ile9 1# '&)ul 1# '&"e e6i$(+ .i/e"*e#(e 1#("e "*ul .e'#("l 5i '#("i8u&8il "e;e"i(&"e l& '#$(&(+"ile e;e'(u&(e9 $(&8ili"e&"e&li(+@ii ;&!(el" $e "e&li)e&)+ 1# !"e)e#@& u#" ,&"("i% N(& .e'#$(&(&"e 'u!"i#.e 5i ,+$u"ile !e"&(i/e .i$!u$e !e#("u "e,e.ie"e&.e'ie#@el" 5i $e $e,#e&)+ .u!+ '&) .e i#$!e'("ii .e '#("l $'&l9"e!"e)e#((ul '#("i8u&8ilului "i .e ,&"("i%

    Procesul;verbal de contravenie $e 1#'eie !e#("u &'ele ;&!(e &'+"" '#$(&(&"e 5i $'@i#&"e $u#( .e ',!e(e#@& "*ului .e '#("l$'&l9 '#;", le*ii 1# /i*&"e 5i "e!"e)i#(+ (i(lu e6e'u("iu !e#("u$'@iu#ile '#("&/e#@i#&le .u!+ "+,#e"e& &'e$("& .e#i(i/e !"i#

    #ee6e"'i(&"e& '+il" .e &(&' $&u $(&8ili(e '& .e#i(i/e 1# i#$(@& .e=u.e'&(+9 .&'+ $-& e6e"'i(&( &(&'ul &'(ului 5i i#$(@& .e'i.e 1# ;&/&"e&"*ului .e '#("l $'&l% C#;", titlului art. *+ din codul deprocedura scal# constituie contravenii u",+(&"ele ;&!(e:

    #e.e!u#e"e& l& (e",e#ele !"e+)u(e .e le*e & .e'l&"&@iil" .e1#"e*i$("&"e $'&l+ $&u .e ,e#@iu#iG

    #e.e'l&"&"e& l& (e",e#ele !"e/+)u(e .e le*e & 8u#u"il" 5i/e#i(u"il" i,!)&8ile $&u9 .u!+ '&)9 & i,!)i(el"9 (&6el"9'#("i8u@iil" 5i & &l(" $u,e .&("&(e 8u*e(ului *e#e"&l '#$li.&(G

    #e"e$!e'(&"e& 8li*&@iil" 'u !"i/i"e l& !"e)e#(&"e& .e 1#$'"i$u"i

    #e"e$!e'(&"e& 8li*&@iei Q#$'"ie"ii '.ului .e i.e#(i'&"e $'&l+ !e.'u,e#(e

    #e"e$!e'(&"e& .e '+("e !l+(i("ii .e $&l&"ii 5i /e#i(u"i &$i,il&(e$&l&"iil" & 8li*&@iil" !"i/i#. ',!le(&"e& 5i !+$("&"e& 5el"$'&leG

    #e1#.e!li#i"e& 8li*&@iil" !"i/i#. ("$,i(e"e& l& "*ul $'&l',!e(e#( $&u9 .u!+ '&)9 l& (e"@e9 !e"$e & ;",ul&"el" $i.'u,e#(el" !"e/+)u(e .e le*e& $'&l+9 &l(ele .e'( .e'l&"&@iile$'&le 5i .e'l&"&@iile .e 1#"e*i$("&"e $'&l+ $&u .e ,e#@iu#iG

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    #e"e$!e'(&"e& .e '+("e 8+#'i & 8li*&@iil" !"i/i#. ;u"#i)&"e&i#;",&@iil" 5i & 8li*&@iil" .e .e'#(&"e !"e/+)u(e .e '.ul .e!"'e.u"+ $'&l+

    "e;u)ul .e & !"e)e#(& "*ului #'i&"-$'&l 8u#u"ile ,&(e"i&le

    $u!u$e i,!)i(el"9 (&6el"9 '#("i8u@iil" .&("&(e 8u*e(ului*e#e"&l '#$li.&(9 1# /e.e"e& $(&8ili"ii "e&li(+@ii .e'l&"&@iei $'&leG #e"e@i#e"e&9 !("i/i( le*ii9 .e '+("e !l+(i("ii 8li*&@iil" $'&le9 &

    $u,el" "e!"e)e#(1#. i,!)i(e 5i '#("i8u@ii 'u "e@i#e"e l& $u"$+G "e@i#e"e& 5i #e/+"$&"e& 1# ((&li(&(e9 .e '+("e !l+(i("ii 8li*&@iil"

    $'&le9 & $u,el" "e!"e)e#(#. i,!)i(e 5i '#("i8u@ii 'u "e(i#e"e l&$u"$+9 .&'& #u $u#( $+/"5i(e 1# &$(;el .e '#.i@ii 1#'(9 !("i/i(le*ii9 $& e '#$i.e"&(e i#;"&'@iu#i9 e('%

    C.ul .e !"'e.u"& $'&l+ !"e'i)e&)+ &,e#)ile '#("&/e#@i#&le

    '&"e !( .i$!u$e .e '+("e "*ul .e '#("l $'&l 1# ;u#'@ie .e'#$(&(+"ile !"i/i#. #e"e$!e'(&"e& !"e/e.e"il" le*&le%

    7.7.3. -erifcarea aspectelor de natur1 fscal1

    L& 1#'e!u(ul i#$!e'@iei $'&le $e /& u",+"i ,.ul 1# '&"e'#("i8u&8ilul 5i-& $(&8ili( 5i .e'l&"&( i,!)i(ele9 (&6ele 5i '#("i8u@iile!("i/i( !"e/e.e"il" le*&le% Ri$'ul $'&l !&(e &!&"e &(u#'i '#.'#("i8u&8ilul &!li'+ u# "e*i, .e i,!u#e"e ;&/"&8il 1# '#("&.i'@ie 'ule*e& $'&l+% Re*i,ul .e i,!u#e"e tre"uie $(&8ili( 1# ;u#'@ie .e $(&(u(ul$'&l &l '#("i8u&8ilului% I,!)i(ele .&("&(e .e '#("i8u&8il $u#( $(&8ili(e

    1# ;u#'@ie .e: ;",& .e "*i)&"e9 '#.i@iile !"e/+)u(e .e le*ile $'&le9&'(i/i(&(e& i,!)&8il+9 l'ul .e .e$;+5u"&"e & activit1ii impozabile. Seva avea n vedere faptul '+ o fraud poate reie!i !i din locul desf!urriiactivitii impoza"ile. ,e e'emplu: un contri"ua"il $e va plasa cusigurant n zone li"ere sau defavorizate# chiar dac activitile impoza"ilesunt realizate n alte zone.

    alculul impozitului scal are la "aza rezultatul scal# sta"ilit astfel:

    "ezultatul fscal B "ezultatul contabil E (edeductibile fscal; Deductibile fscal

    !2aminarea obli0atiilor declarative ale contribuabililorO"*ul .e i#$!e'@ie $'&l+9 1# u",& e6&,i#+"ii 8li*&@iil" .e'l&"&(i/e9("e8uie $+ '#$(&(e: .&'+ $-&u 1#(',i( .e'l&"&@iile $'&le !e#("u (&(ei,!)i(ele9 (&6ele 5i '#("i8u@iile .&("&(e9 '#;", $(&(u(ului $'&l9 .&'+i,!)i(ele .&("&(e &u ;$( $(&8ili(e '#;", $i$(e,el" .e i,!)i(&"e 'e("e8uie $+ le &!li'e '#("i8u&8ilul9 !("i/i( $(&(u(ului $'&lG .&'+.e'l&"&@iile $'&le &u ;$( .e!u$e l& (e",e#ele .e $'&.e#@+9 ,(i/ul.e!u#e"ii .e'l&"&@iil" $'&le "e'(i'&(i/e9 ,.i'+"ile !"i/i#. $(&(u(ul$'&l &l '#("i8u&8ilului .&'+ .e'l&"&@iile $'&le $u#( 1#(',i(e '"e'( 5i 1#'#;",i(&(e 'u !"e/e.e"ile le*&leG .&'+ .e'l&"&@iile $'&le &u ;$(

    $e,#&(e .e "e!"e)e#(@ii le*&li &i '#("i8u&8ilului%

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    O"*ul .e i#$!e'@ie $'&l+ ("e8uie $+ e6&,i#e)e 8li*&@iile.e'l&"&(i/e !e 1#("e&*& !e"i&.+ & i#$!e'@iei $'&le !"i# ',!&"&"e&o"ligaiilor .i# .e'l&"&@iile $'&le .e!u$e .e '#("i8u&8il l& "*ul $'&l',!e(e#( 'u situia scal real sta"ilit1# u",& /e"i'+"ii% Prin diferenadintre situaia scal real !i o"ligaiile scale declorate de contri"ua"il

    pot rezulta diferene de impozite.D&'+ "*ul .e i#$!e'@ie $'&l+ '#$(&(+ &8&(e"i 'u !"i/i"e l&,.ul .e 1#.e!li#i"e & 8li*&@iil" $'&le $e /" lu& ,+$u"i !"i# &'(ul .ei#$!e'@ie $'&l+ 5i u,e:

    /& $(&8ili 8li*&@i& !e#("u '#("i8u&8il .e & .e'l&"& i,!)i(ele9(&6ele 5i '#("i8u@iile '&"e #u &u ;$( .e'l&"&(eG

    '#("i8u&8ilul /& $'@i#&( '#("&/e#@i#&l9 .&'+ ;&!(& $+/"5i(+#u '#$(i(uie i#;"&'@iu#e%

    $egtura dintre contabilitate !i declaraiile fscale

    O"*ele .e i#$!e'@ie $'&l+ ("e8uie $+ e6&,i#e)e "e$!e'(&"e&!"e/e.e"il" le*&le !"i/i#. "*i)&"e& '#(&8ili(+@ii .e '+("e '#("i8u&8il"e*ul&"i(&(e& 5i $i#'e"i(&(e& '#(&8ili(+@ii% I#$!e'("ii $'&li ("e8uie $+ $e&$i*u"e9 .e &$e,e#e&9 '+ .&(ele .i# .e'l&"&@iile $'&le $u#( '"e'($(&8ili(e9 5i u,e .&'+ &'e$(e& $e "e*+$e$' 1# e/i.e#@ele '#(&8ile 5i$'&le9 1# !lu$9 !e#("u i,!)i(ul !e !"( ("e8uie $+ $e e6&,i#e)e9 .&'+ l&8&)& $(&8ili"ii "e)ul(&(ului $'&l &u $(&( /&l"ile $'&le (!tiind c intrevalorile conta"ile !i vlorile fscale ale activelor# pasivelor# veniturilor !icheltuielilor putem avea diferene). O"*ele .e i#$!e'@ie $'&l+ /"e6&,i#&9 &(( .'u,e#(ele '#(&8ile9 '( 5i !e 'ele $!e'i'e e/i.e#@ei$'&le9 '& .e e6e,!lu: "e*i$("ul .e e/i.e#@+ $'&l+9 =u"#&lul !e#("u

    /#)+"i9 =u"#&lul !e#("u 'u,!+"+"i9 $i(u&@ii .e '&l'ul & &,"(i)+"ii $'&le9 &'el(uielil" !l&;#&(e9 & !"/i)iel" e('9 &l(e "e*i$("e%

    7.7.7. -erifcarea aspectelor de natur1 5uridic1I#;",&@iile .e #&(u"+ =u"i.i'+ "e)ul(+ .i# .'u,e#(ele '&"e

    ;u"#i)e&)+ ele,e#(ele .e i.e#(i'&"e & '#("i8u&8ilil"9 !l+(i("il" .ei,!)i(e9 (&6el" 5i '#("i8u@iil"% # $i(u&@iile 1# '&"e $e !".u' ,.i'+"i$(&(u(&"e9 /e"i'&"e& /& &/e& 1# /e.e"e u",+(&"ele: '#@i#u(ul,.i'+"il" $(&(u(&"e9 e6i$(e#@& u#" e/e#(u&le '#$e'i#@e $'&le &le

    ,.i'+"il" $(&(u(&"e9 $'i,8&"e& ((&l+ $&u !&"@i&l+ & &'(i/i(+@ii9$'i,8&"e& "e*i,ului .e i,!)i(&"e%M.i'&"e& ;",ei =u"i.i'e !&(e .e(e",i#& &!&"i@i& u#ei #i

    !e"$e =u"i.i'e9 5i ((.&(+9 !&(e .e(e",i#& ,.i'&"e& "e*i,ului$'&l% Se &li)e&)+ e/e#(u&le ;u)iu#i9 .i/i)+"i $&u &$'ie"i9 !"i# '&"e $e!&(e &$'u#.e ,&$& i,!)&8il+% Se /" /e"i'& e6("&$ele .e l& O'iulRe*i$("ului C,e"(ului9 &'(ul '#$(i(u(i/9 (+""i &le AA 5i C#$iliului .eA.,i#i$("&@ie% E/lu@i& '&!i(&lului $'i&l !&(e .& i#;",&@ii 'u !"i/i"e l&i,!)i(&"e& &'@i#&"il" 5i !( .e,#$("& u,i(e (e#.i#@e 1# e/lu@i& u#ei$'ie(+@i% A#&li)& i$("i'ului $'ie(+@ii !"i# !"i$,& &.,i#i$("&("il" 5i'#.u'e"ii e6e'u(i/e !&(e ;u"#i)& i#;",&@ii u(ile $u8 &$!e'(ul "el&@iil"

    ',e"'i&le !"i/ile*i&(e 'u &l(e $'ie(+(i $&u !e"$e )i'e 'u '&"e &'e5(i&&u ;$( $&u $e &+ 1# le*&(u"+ .e i#(e"e$% A'e$(e i#;",&@ii $u#( #e'e$&"e

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    !e#("u & &li)& le*&(u"& .e '&u)&li(&(e 1#("e &'(i/ele $'ie(+@ii 5i &/e"e&&.,i#i$("&("il" 5i & "u.el" &'e$("&% O &$e,e#e& &li)+ !&(e u(ili)&(+ 1# .e'i)i& .e ("e#&"e & "+$!u#.e"ii $li.&"e & &.,i#i$("&("il"9&$'i&@il"9 &'@i#&"il" 5i "i'+"" &l(" !e"$e '&"e &u !"/'&(i#$l/&8ili(&(e& !e"$ei =u"i.i'e .e8i(&"e !"i# 1#$("+i#&"e& $&u

    &$'u#.e"e& 'u "e&-'"e.i#@+9 $u8 "i'e ;",+9 & 8u#u"il" ,8ile 5i i,8ile!"!"ie(&(e& &'e$(ei&%M.i'&"e& '&!i(&lului $'i&l "e!"e)i#(+ u# &l( 8ie'(i/ &l /e"i'+"ii

    'u $'!ul .e(e",i#+"ii "e&li(+@ii 5i #",&li(+@ii '"e5(e"ii $&u .e$'"e5(e"ii .e'&!i(&l 5i u,e ,&="&"e& !"i# /+"$&"e .e #u,e"&" $+ e i# '#'".@+'u /e#i(u"ile &$'i&(ului&'@i#&"ului9 "e$!e'(i/ .&'+ "e.u'e"e& '&!i(&lului$'i&l e$(e '#;",+ 'u &'(ul '#$(i(u(i/ 5i $e &li)e&)+ e/e#(u&lelei,!li'&@ii $'&le "e$!e'(i/ &li)& '&!&'i(+@ii .e !l&(+ & 8li*&@iil" $'&le*e#e"&(e .e "e.u'e"e& .e '&!i(&l% Se /& /e"i'& ,.ul 1# '&"e 8u#u"ile'#$(i(ui(e '& &!"( 1# #&(u"+ $u#( e;e'(i/ u(ili)&(e .e '+("e $'ie(&(e 5i #u

    1# $'!ul !e"$#&l &l &'@i#&"ului%E6i$(e#@& u#" "el&@ii .e ;&,ilie 1#("e &$'i&@i "i e6i$(e#@& u#"

    "*e .e '#.u'e"e ',u#e $'ie(+@ii-,&,& 5i li&lei $&le ;&'e $+ $e!"e)u,e '&"&'(e"ul '(i/ &l &!"(ului 1# #&(u"+%

    onfuzia de patrimoniu se intlneste# n special# n cazul grupului desocieti# cnd societile componente nu sunt independente# ci simpleelemente menite s realizeze interesul grupului# ori cnd au aceia!iadministratori# i!i efectueaz prestaii fr echivalent Q,!"u,u(u"i9&$'ie"e 1# !&"(i'i!&@iu#e9 e('% # '#.i@iile $u8$'"ie"ii &!"(ului 1# #&(u"+.e '+("e !e"$+ =u"i.i'+ $e /& /e"i'& 8&)& .e '&l'ul & &,"(i)+"ii 1#'"el&@ie 'u /&l&"e& $'&l+ & 8u#u"il" .i# e/i.e#@& '#("i8u&8ilului '&"e

    & $u8$'"i$ &'e$( &!"( 1# #&(u"+%# '&)ul &$'ie"ii 1# !&"(i'i!&@iu#e $e /e"i'& .&'+ &$'ie"e& 1#!&"(i'i!&@iu#e 1#'ei&(+ 1#("e $'ie(+@i ',e"'i&le '#("l&(e .e &'ee&5i!e"$+ "i *"u! .e !e"$e9 &"e $'!ul "e&li)+"ii u#" &'(i/i(+@i "e&le 5i#u $'!ul "e.u'e"ii 1# ,. #e=u$(i'&( & !"(ului 8"u( 'u $u,e 'u (i(lul .e'el(uieli .e.u'(i8ile ,&i &le$ '#. u#& .i#("e $'ie(+@ile ,e,"e&$'ie"ii 1#"e*i$("e&)+ !ie".e"i%

    /ntocmirea# certificarea !i pu"licarea situaiilor nanciare "e!"e)i#(+u# &l( 8ie'(i/ &l /e"i'+"ii .i# !"i$,& 1#(',i"ii '"e'(e9 & /e"i'+"ii 5i'e"(i'+"ii '#;", !"e/e.e"il" le*&le% Se /e"i'+ .&'+ $'ie(&(e& & ;$(

    &u.i(&(+ #'i&" 5i .&'+ $i(u&@iile #'i&"e 1,!"eu#+ 'u "&!"(ul&.,i#i$("&("ului &u ;$( .e!u$e l& O'iul Re*i$("ului C,e"@ului 5i l&"*ul (e"i("i&l $'&l%

    7.7.>. -erifcarea aspectelor de natur1 economic1# &li)& "i$'u"il" e'#,i'e $e /" &/e& 1# /e.e"e &$!e'(e !"i/i#.:

    .,e#iul .e &'(i/i(&(eG '#$(i(ui"e& 5i e/lu@i& !&("i,#iuluiG ,.&li(+@i .e ',e"'i&li)&"eG !e"$#&lul *&=&( 5i "i$'ul ,u#'ii l& ?#e*"u?G

    #&(u"& !".u$el" 5i $e"/i'iil" !"e$(&(e G

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    Domeniul de activitate# &'(i/i(&(e& .e i#$!e'@ie $'&l+ $e /" i.e#(i'& "i$'u"ile *e#e"&(e 5i

    $!e'i'e .,e#iului .e &'(i/i(&(e &l '#("i8u&8ilului 5i $e /& /e"i'&"e&li(&(e& 5i le*&li(&(e& &'(i/i(+@il" .e$;+5u"&(e% # &'e$( $e#$ $e /" &/e&

    1# /e.e"e .&'+ :- &'(i/i(+@ile .e$;+5u"&(e $u#( '#;", &'(ului '#$(i(u(i/

    i.e#(i'&(e !"i# '. CAENG- e6i$(+ &/i)ele #e'e$&"e .e$;+5u"+"ii &'(i/i(+@il" 'u!"i#$e 1# &'(ul

    '#$(i(u(i/G- &'(i/i(&(e& .e$;+5u"&(+ #e'e$i(+ &u("i)&@ii $!e'i&le $e /& /e"i'&

    e6i$(e#@& &u("i)&@iei9 /&l&8ili(&(e& &u("i)&@iei9 &'i(&"e& (&6el" .e&u("i)&"e%

    Pe#("u i.e#(i'&"e& '"e'(+ & &'(i/i(+@il" .e$;+5u"&(e $u#( #e'e$&"ei#$!e'@ii !e (e"e# !e#("u $(&8ili"e& $(+"ii .e ;&!(% Se /" i.e#(i'&&'(i/i(+@ile &8.#&(e9 u",+"i#.u-$e $(&8ili"e& '&u)el" &8.#ului u#"

    &'(i/i(+@i 'u, &" "e#(&8ili(&(e $'+)u(+9 '#'u"e#@& ,&"e !e !i&@+9 i#'lu$i/i.e(i'&"e& u#" '&u)e .e '#'u"e#@+ #eli&l+9 $'+.e"e& 'e"e"ii !ie@ei!e#("u !".u$ul $&u $e"/i'iul "e$!e'(i/%

    Constituirea i evoluia patrimoniului# &li)& '#$(i(ui"ii 5i e/lu@iei !&("i,#iului $e /" &/e& 1# /e.e"e

    "i$'u"ile *e#e"&(e .e ,i5'+"ile i,8ili)+"il" '"!"&le 5i #e'"!"&le%E6&,i#&"e& i,8ili)+"il" '#$(i(uie &.e$e& u# ,i=l' 8u# .e i#'e!e"e &i#$!e'@iei $'&le% V&l&"e& i,8ili)+"il"9 /e'i,e& 5i ,.ul l" .e#@&"e !e",i( '"e&"e& "&!i.+ & u#ei !i#ii !"e'i$e 'u !"i/i"e l& $i(u&@i'i&"+ 5i !&("i,#i&l+ & '#("i8u&8ilului%

    C& u",&"e & &li)ei &'(i/el" $e !( i.e#(i'& .&'+ u,i(e

    i,8ili)+"i '"!"&le i&(u"i9 &/ie .e (u"i$,9 i,8ile '&"e &" !u(e& u(ili)&(e '& l'ui#(+ e('% &u ;$( $&u $u#( u(ili)&(e 1# 8e#e'iul !e"$#&l &l&$'i&(ului9 &l &'@i#&"ului9 &l &.,i#i$("&("ului 5i .&'+ "+$!u#$ul e$(e&",&(i/9 $e /& !"'e.& l& "e$!i#*e"e& ."e!(ului .e .e.u'e"e & TVA - ului9& 'el(uielil" 'u &,"(i)&"e& .u!+ '&)9 !"e'u, 5i '#$(&(&"e& 5i "e$!e'(i/i,!u#e"e& u#ei .i$("i8u@ii i,!li'i(e !e#("u 8e#e'i&"%

    Pe#("u e/i.e#@ie"e& '"e'(+ & i,8ili)+"il" '"!"&le $e /& /e"i'&: 1#"e*i$("&"e& !e '&(e*"iiG 1#"e*i$("+"i !e l'u"i .e .e@i#e"e 5i e6!l&(&"eG ,e(.& .e &,"(i)&"e !"&'(i'&(+

    $(&8ili"e& /&l"ii $'&le

    Se /& /e"i'& ,.ul .e i#("&"e 1# !&("i,#iu & i,8ili)+"il"#e'"!"&le9 "e$!e'(i/ !"i#: &!"( 1# #&(u"+ l& '&!i(&lul $'i&l9 &'i)i@ii9*"&(ui( .e e6e,!lu $u''e$iu#e !e#("u !e"$+ )i'+9 .#&@ii% Se /&u",+"i .&'+ e/&lu&"e& (i(lu"il" .e /&l&"e .e@i#u(e e$(e '"el&(+ 'u/&l&"e& .e !i&@+ & &'e$("&%

    # '&)ul 8"e/e(el" 5i i#/e#@iil" $e /& /e"i'& .&'+ : &'e$(e& $u#(.e@i#u(e 1# !"!"ie(&(e 'u (i(lu .e#i(i/9 (e,!"&" $&u 'u li'e#@+ .ee6!l&(&"e9 "e$!e'(i/ .&'+ 8"e/e(ele 5i i#/e#@iile .e@i#u(e $u#( 1#e6!l&(&"e $&u 1# "e)e"/+% De &$e,e#e& $e /& !"'e.& l&: &li)& /&l"il".e &'i)i@ie & 8"e/e(el" 5i i#/e#@iil"9 &li)& $(&(u(ului (i(ul&"ului8"e/e(ului ;&@+ .e 1#("e!"i#.e"e& /e"i'&(+9 &li)& &'(i/i(+@ii .e 'e"'e(&"e-

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    .e)/l(&"e !"!"ii9 /e"i'&"e& ,.ului .e &'i)i@ie & 8"e/e(el" 5i ,+"'il"

    .e l& (e"@e !e"$e )i'e $&u =u"i.i'e%$odalit1i de comercializareI#$!e'@i& $'&l+ /& i.e#(i'& 1# &'(i/i(&(e& '#("i8u&8ilului

    ,.&li(+@ile .e ',e"'i&li)&"e u(ili)&(e 5i /& $(&8ili e/e#(u&lele "i$'u"i

    &;e"e#(e &'e$("&% I.e#(i'&"e& ,,e#(ului .e ("$;e" &l ."e!(ului .e!"!"ie(&(e &"e i,!li'&@ii !e#("u: e6i*i8ili(&(e& TVAG 1#"e*i$("&"e& /e#i(u"il"G $(&8ili"e& "e)ul(&(ului $'&l%

    Personalul an0a5at i riscul muncii la ne0ru Di#("e "i$'u"ile 'e $u#( !$i8il .e i.e#(i'&( 1# &'(i/i(&(e&

    '#("i8u&8ilului &,i#(i,: u(ili)&"e& ,u#'ii l& #e*"u G .e'l&"&"e& u#" /e#i(u"i $&l&"i&le ,&i ,i'i .e'( 'ele e;e'(i/

    !l+(i(e%

    teva o"iective de control al realitii forei de munc anga0ate cetre"uie avute n vedere la identicarea riscurilor legate de utilizareapersonalului pot :

    - e6i$(e#@& "*i*"&,ei 5i $(&(u(ul !e"$#&lului *&=&( 'u, &" :(e,!"&"9 .e#i(i/9 'u (i,! !&"@i&l .e lu'"u9 ,.&li(+@i .e !l&(+ &$&l&"iil"9 $("u'(u"& !e"$#&lului *&=&(9 le*&li(&(e& '#("&'(el" .e,u#'+%

    - C&li'+"i '&li'&(9 #e'&li'&(9 !#.e"e& e'+"ei '&(e*"ii9 ;",&"e!";e$i#&l+ (e#i'+9 e'#,i'+9 &l(e $!e'i&li)+"ii9 #&(u"& $&"'i#il"!e"$#&l .e '#.u'e"e9 .e e6e'u@ie9 !e"$#&l .e(&5&( l& &l@i'#("i8u&8ili9 !li(i'& .e "e$u"$e u,e !"&'(i'&(+9 e('%

    7.7.F. -erifcarea aspectelor de natur1 fnanciar1# .e"ul&"e& i#$!e'@iil" $'&le9 u# "l i,!"(( ("e8uie &'".&(

    &li)ei u6u"il" #'i&"e &le '#("i8u&8ilil"% # &'e$( $e#$9 $e"e',.+ & u",+"i(e 'el !u(i# u",+(&"ele &$!e'(e:

    A!"(ul l& '&!i(&lul $'i&l 5i $("u'(u"& &'e$(ui&: 1# #&(u"+

    ,.&li(+@ile .e e/&lu&"e $&u 1# #u,e"&" 1# ,#e.& #&@i#&l+$&u $("+i#+% A!"(u"ile 1# '"e@e #u $u#( &.,i$e l& $'ie(+@iile !e&'@iu#i '#$(i(ui(e !"i# $u8$'"i!@ie !u8li'+ 5i #i'i l& $'ie(+@iile 'u"+$!u#.e"e li,i(&(+G

    Su'ie#@& '&!i(&lului $'i&l !e#("u #@&"e& &'(i/i(+@ii9 l& .&(&i#$!e'@ieiG

    E6i$(e#@& $&u i#e6i$(e#@& i,!"u,u(u"il" &'".&(e .e &$'i&@i'#("i8u&8ilului /e"i'&(9 'u =u$(i'&"e& !"/e#ie#@ei &'e$("&G

    A#&li)& *"&.ului .e 1#.&("&"e 1# "&!"( 'u '&!&'i(&(e& .e

    "&,8u"$&"e & 1,!"u,u(u"il"G ,!"u,u(u"ile '#("&'(&(e $u#( 1# lei $&u 1# /&lu(+G

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    D&'+ 1,!"u,u(u"ile &u ;$( =u$(i'&(e .i# !u#'( .e /e.e"ee'#,i'9 'u &!"8&"e& "*i$,el" .e '#.u'e"e &8ili(&(eC#$iliului .e A.,i#i$("&@ie $&u A.u#&"e& e#e"&l+9 .&'+$'ie(&(e& & ;$( #@&(+ $u8 ;",& u#" &8.#u"i .e '"e@e

    .e '+("e $'ie(&(e 1#"u.i(+G Ve"i'&"e& ,.ului .e "e&li)&"e & ;Q#@+"il" '&"e !( i#.i'&

    e6i$(e#@& u#" ("$;e"u"i .e !"(9 .&'+ $'ie(&(e& &"e!l&$&,e#(e #'i&"e l& (e"@iG

    A#&li)& ,.ului .e u(ili)&"e & ;#.u"il" i,!"u,u(&(e:&'i)i@i#&"e& .e ,&(e"ii !"i,e !e#("u "e&li)&"e& .e i#/e$(i@ii9"e$(i(ui"e& &l(" i,!"u,u(u"i9 e('%

    D&'+ $'ie(&(e& & e;e'(u&( !l+@i 1# &/$ '+("e ;u"#i)"i 5i &u ;$("e&li)&(e 1# 8&)& u#" '#("&'(eG

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    & ;$( "e$!e'(&( *"&'ul &!"8&(%

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    '#/e#@iile 1#'ei&(e !e#("u e$&l#&"e& 8li*&@iil" 8u*e(&"e9 e('%R&!"(u"ile =u"i.i'e 'u &$'i&@ii&'@i#&"ii $&u &.,i#i$("&("ii9 !( !"/'&u,i(e !e"(u"8&@ii 1# &'(i/i(&(e& #'i&"+ & '#("i8u&8ilului% # &'e$($e#$9 $e "e',.+ /e"i'&"e& 5i &li)& u",+(&"el" &$!e'(e:

    Rel&@iile ',e"'i&le $&u #'i&"eG ,!"u,u(u"ile $&u &/$u"ile &'".&(e 5i i,!li'&@iile $'&le &le

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    A!li'&"e& '"e'(+ & "e*i,ului .e i,!)i(&"e & .i/i.e#.el"G

    D&'+ $u,& !l+(i(+ .e !e"$+ =u"i.i'+ !e#("u 8u#u"ile $&u$e"/i'iile ;u,i)&(e '+("e u# !&"(i'i!( l& !e"$& =u"i.i'+ .e!+5e$(e!"e@ul !ie@ei !e#("u &$(;el .e 8u#u"i $&u $e"/i'ii9 &(u#'i .i;e"e#@& $e("&(e&)+ ."e!( .i/i.e#.% De &$e,e#e&9 .&'+ $u,& !l+(i(+ .e !e"$+

    =u"i.i'+ !e#("u 8u#u"ile $&u $e"/i'iile ;u,i)&(e 1# ;&/&"e& u#ui &'@i#&"

    $&u &$'i&( &l !e"$ei =u"i.i'e e$(e e;e'(u&(+ 1# $'!ul !e"$#&l &l&'e$(ui&9 &(u#'i $u,& "e$!e'(i/+ e$(e ("&(&(+ '& .i/i.e#.% Du!+ &li)&

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    &$!e'(el" .e ,&i $u$ 5i & &l("& i.e#(i'&(e .e i#$!e'("ul $'&l9 $e /&;&'e 5i e/&lu&"e $'&l+ & e;e'(el" &'e$("&% # /e.e"e& &(i#*e"ii8ie'(i/el" .e ,&i $u$9 $e "e',.+ & $li'i(&(e 5i $(u.i&(eu",+(&"ele .'u,e#(e: "&!&"(ele ',i$iei .e 'e#)"i9 "&!&"(ele .e&u.i(9 (+""ile A.u#+"ii e#e"&le & A'@i#&"il"9 "e*i$("ul .e '&$+9 e('%

    Pe#("u &(i#*e"e& 8ie'(i/el" .e '#("l $'&l le*&(e .e "&!"(u"ile.i#("e *&=&(" 5i $&l&"i&@i9 .i# !"i$,& i,!)i(ului !e /e#i(ul .i# $&l&"ii9 $e/" &li)& u",+(&"ele &$!e'(e9 ;+"+ & '#$i.e"&(e li,i(&(i/e:

    E6i$(e#@& .'u,e#(el" le*&le .e *&=&"e: '#("&'(e .e ,u#'+9.e '#/e#@ie 'i/il+9 .e ,&*e,e#(9 e('%

    C#'".@& .i#("e ."e!(u"ile $&l&"i&le $&u .e &'e&$(+ #&(u"+&'".&(e 'u 'ele !"e/+)u(e 1# .'u,e#(ele .e *&=&"eG

    E6i$(e#@& .'u,e#(el" !"i# '&"e $e $(&8ile$' ."e!(u"ile $&l&"i&lee;e'(i/e: !#(&=e9 $(&(e .e !l&(+9 e('%

    E/i.e#@ie"e& 1# '#(&8ili(&(e & ."e!(u"il" $&l&"i&le &'".&(eG I.e#(i'&"e& 5i e/&lu&"e& &/(&=el" 1# 8i $&u 1# #&(u"+ &'".&(e

    $&l&"i&(il"G De(e",i#&"e& 8&)ei i,!)&8ile !e#("u /e#i(u"ile .e #&(u"+

    $&l&"i&l+G C&l'ulul i,!)i(ului !e /e#i(u"ile .i# $&l&"ii $&u &$i,il&(e &'e$("&G /e"i'&"e& '#'".@ei .i#("e $u,ele 1#$'"i$e 1# 5ele $'&le &le

    *&=&@il" 'u 'ele .i# .'u,e#(ele .e !i&@+ 5i 8&l@& .e/e"i'&"e9 !e ((&lul $u,el"%

    7.7.. -erifcarea aspectelor de natur1 contabil1Re*le,e#(+"ile $'&le9 1# $!e'i&l 'ele 1# ,&(e"ie .e i,!)i( !e !"(9$u#( $("#$ le*&(e .e "e*le,e#(+"ile '#(&8ile% Ci&" .&'+ &8&(e"e .e l&"e*le,e#(+"ile '#(&8ile #u '#.u'e #e&!&"&( l& ,.i'&"e & 8&)ei .ei,!)i(&"e9 i#$!e'("ii ("e8uie $+ &i8+ 'u#5(i#@e (e,ei#i'e !"i/i#.8li*&@iile '#(&8ile &le $'ie(+@il"9 !e#("u & .e@i#e i#$("u,e#(ele#e'e$&"e "e&li)+"ii u#ui '#("l $'&l .e '&li(&(e9 !e#("u & !u(e& .e(e'(&"i'e e/e#(u&l+ (e#.i#@+ & '#("i8u&8ilului $!"e e/&)iu#e $'&l+%

    Defnirea veniturilor i c8eltuielilor-eniturile "e!"e)i#(+ '"e$(e"i &le 8e#e'iil" e'#,i'e9 i#.

    1#"e*i$("&(e '&: i#("+"i9 '"e5(e"i .e &'(i/e 5i .e$'"e5(e"i &le .&("iil"9 i#.'#'"e(i)&(e 1# '"e5(e"i &le '&!i(&lului !"!"iu9 &l(ele .e'( '#("i8u@iile&'@i#&"il"% Ve#i(u"ile ("e8uie e/&lu&(e '"e.i8il% Ve#i(u"ile 'u!"i#.: $u,ele.i# &'(i/i(+@ile 'u"e#(e /#)+"i9 ',i$ie9 .8#)i9 .i/i.e#.e9"e.e/e#@e 5i 'i"ii9 '5(i*u"ile 8@i#u(e .i# &l(e $u"$e9 .e e6e,!lu .i#/#)&"e& i,8ililel"9 '5(i*u"ile #e"e&li)&(e !lu$u"i .e /&l&"e .ee6e,!lu .i# "ee/&lu&"e& (i(lu"il" .e !l&$&,e#(%

    heltuielile $u#( .i,i#u+"i &le 8e#e'iil" e'#,i'e9 i#.1#"e*i$("&(e '&: ie5i"i9 $'+.e"i &le /&l"ii &'(i/el"9 "e$!e'(i/e '"e5(e"i &le.&("iil" '#'"e(i)&(e 1# "e.u'e"i &le '&!i(&lu"il" !"!"ii9 &l(ele .e'(

    .i$("i8ui"i '+("e &'@i#&"i% Cel(uielile ("e8uie e/&lu&(e '"e.i8il%

    2

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    Cel(uielile 'u!"i#.: $u,e .i# &'(i/i(+@ile 'u"e#(e9 '$(u"ile/#)+"il"9 $&l&"ii9 &,"(i)+"i9 !ie".e"i "e&li)&(e .i# &l(e $u"$e9 .e e6e,!lu!ie".e"ile 1#"e*i$("&(e '& u",&"e & '&l&,i(+@il"9 ie5i"ile .e i,8ili)+"i9!ie".e"ile #e"e&li)&(e .e e6e,!lu '"e5(e"e& 'u"$ului .e $'i,8 /&lu(&"u(ili)&( !e#("u e/&lu&"e& .&("iil"%

    ,tabilirea rezultatului contabil 5i fscal1ezultatul conta"il $e .e(e",i#& '& .i;e"e#@& 1#("e $u,& (u(u""/e#i(u"il" 1#"e*i$("&(e 1# e6e"'i(iul $'&l 5i ((&li(&(e& 'e(uielil" &;e"e#(e"e&li)+"ii /e#i(u"il"%

    Sta"ilirea rezultatului scal !i conta"il !"e$u!u#e !&"'u"*e"e&u",+(&"el" e(&!e:

    "e'u#&5(e"e& '#(&8il+ & /e#i(u"il"G "e'u#&5(e"e& '#(&8il+ & 'el(uielil"G '"e$!#.e#@& .i#("e 'el(uieli 5i /e#i(u"i 5i $(&8ili"e& "e)ul(&(ului

    '#(&8ilG $(&8ili"e& "e)ul(&(ului $'&l%

    # e(&!& .e "e'u#&5(e"e9 1# $'!ul .i,e#$i#+"ii #i/elului'el(uielil"9 $e /& &/e& 1# /e.e"e "e$!e'(&"e& "e*ulil" '#(&8ile *e#e"&le5i !li(i'ile '#(&8ile !"&'(i'&(e .e '#("i8u&8il9 'u "e;e"i"e l&: ,.&li(+@i .e&,"(i)&"e & i,8ili)+"il"9 ,e(.e .e e/&lu&"e l& ie5i"e& $('u"il"G'#$(i(ui"e& .e !"/i)ie%

    "e0uli contabile privind 4nre0istrarea veniturilor sic8eltuielilor

    Re*ulile '#(&8ile *e#e"&le $e "e;e"+9 1# !"i#'i!&l9 l&: C#(&8ili(&(e& $e @i#e 1# li,8& ",#+ 5i 1# ,#e.& #&@i#&l+%

    O!e"&@iu#ile e;e'(u&(e 1# /&lu(+ $e 1#"e*i$("e&)+ 1# '#(&8ili(&(e&(( 1# ,#e.& #&@i#&l+ '( 5i 1# /&lu(+G

    D'u,e#(ele '#(&8ile $u#( .'u,e#(e '#(&8ile !"i,&"e.'u,e#(e =u$(i'&(i/e 5i .'u,e#(e '#(&8ile 'e#("&li)&(&"e%O"i'e !e"&@iu#e e'#,i'-#'i&"+ $e '#$e,#e&)+ 1#,,e#(ul e;e'(u+"ii 1#("-u# .'u,e#( '&"e $(+ l& 8&)&

    1#"e*i$("+"il" .e '#(&8ili(&(e% A"e '&li(&(e& .e .'u,e#(=u$(i'&(i/9 *&=e&)+ "+$!u#.e"e& 'el" '&"e le-&u 1#(',i(9 /i)&(9&!"8&( 5i 1#"e*i$("&( 1# '#(&8ili(&(e%

    Re*i$("ele '#(&8ile 8li*&("ii $u#( &'ele .'u,e#(e 1# '&"e $e1#"e*i$("e&)+ '"#l*i' 5i $i$(e,&(i' !e"&(iu#ile e'#,i'-#'i&"e% P"i#'i!&lele "e*i$("e '#(&8ile 8li*&("ii $u#(: "e*i$("ul- =u"#&l '&"e &$i*u"+ 1#"e*i$("&"e& '"#l*i'&9 "e*i$("ul - i#/e#(&"9!"e)i#(+ $i(u&@i& !&("i,#i&l+ "e&l+G

    C&"(e& ,&"e - "ee'(+ '"e$!#.e#@& .i#("e '#(u"ile .e &'(i/ 5i'ele .e !&$i/%

    # '&)ul !ie".e"ii9 $u$("&*e"ii9 .i$("u*e"ii .'u,e#(el" '#(&8ile $e/" lu& ,+$u"i .e "e'#$(i(ui"e 1# (e",e#ul $(&8ili( .e le*e%

    # $i(u&@i& 1# '&"e9 '#("i8u&8ilii #u "e$!e'(+ !"e/e.e"ile le*&le 1#,&(e"ie .e '#(&8ili)&"e & /e#i(u"il" 5i 'el(uielil"9 !"e'u, 5i &

    3

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    '#.u'e"ii "e*i$("el" '#(&8ile 8li*&("ii9 &'e5(i& /" $u!"(& "i*"ile le*ii%Pe#("u &8&(e"ile .e l& #",ele le*&le9 !e"$ele &8ili(&(e i#$!e'("ii$'&li /" &!li'& $'@iu#i '#("&/e#@i#&le%

    Proceduri de verifcare a contabilit1ii veniturilor

    Cu '&)i& /e"i'+"ii !e"&@iu#il" .e /e#i(u"i9 !"#i#. .e l&i#;",&@iile ;u"#i)&(e .e '#(&8ili(&(e& /e#i(u"il"9 ("e8uie $+ $e @i#+ '#(.e e(&!ele .e(e",i#+"ii "e)ul(&(ului &'(i/i(+@ii9 !u##. &''e#( !e '"el&"e&/e#i(u"il" 5i 'el(uielil" &'ele&5i !e"i&.e $'&le9 .e &!li'&"e& &.e'/&(+ &!"i#'i!iil" '#(&8ile 1# $'!ul &$i*u"+"ii ',!&"&8ili(+@ii i#;",&@iil"'#(&8ile .i# e6e"'i@ii $'&le .i;e"i(e% A.!(&"e& u#ei u,i(e !"'e.u"i .e/e"i'&"e & $i(u&@iei '#(u"il" .e /e#i(u"i $e /& ;&'e (i##. $e&,& .e/e"i'+"i &le '#(u"il" 1# '&"e $u#( "ee'(&(e !e"&@iu#ile *e#e"&(&"e .e/e#i(u"i 'u, &" '"e@e9 ("e)"e"ie9 $('u"i%

    P"'e.u"ile .e /e"i'&"e & '#(u"il" .e /e#i( $u#( : !"'e.u"i &li(i'eG &li)& !"'e.u"il" u(ili)&(e .e '#("lul !"!"iuG &li)& '#(u"il" 'u i#ue#(e &$u!"& /e#i(u"il"%

    Procedurile analitice u(ili)e&)+ ',!&"&@ii 5i i#.i'&("i .e e/lu@ie1# $'!ul i.e#(i'+"ii e""il" $&u ;"&u.el" $e,#i'&(i/e%

    )ipuri de proceduri analitice: ',!&"&"e& i#.i'&("il" '#("i8u&8ilului 'u i#.i'&("ii .e "&,u"+ ',!&"&"e& i#.i'&("il" .i# !e"i&.e .i;e"i(e ',!&"&"e& i#.i'&("il" 'u .&(ele .i# 8u*e(ul .e /e#i(u"i 5i

    'el(uieli ',!&"&"e& i#;",&@iil" '#("i8u&8ilului 'u e$(i,+"ile

    /e"i'&("ului ',!&"&"e& i#;",&@iil" '#("i8u&8ilului 'u e$(i,+"ile "e)ul(&(e .i#

    .&(ele #e#'i&"e% P"(&8ili(&(e& i,8ili)&"il" M&"=& ',e"'i&l+ "el&(i/+

    "econstituirea estimarea cirei de aaceri e$(e #e'e$&"+ 1#'&)ul 1# '&"e i#$!e'("ul $'&l #u !&(e .e(e",i#& ,+"i,e& 8&)ei .e

    i,!u#e"e% Pe#("u &'e&$(& /& lu& 1# '#$i.e"&"e (&(e .&(ele 5i.'u,e#(ele "ele/(e !e#("u e$(i,&"e% Si(u&@iile 1# '&"e e'i!& .ei#$!e'@ie $'&l+ /& !"'e.& l& $(&8ili"e& .i# 'iu & 'i;"ei .e &;&'e"i $u#('#.: e/i.e#@ele '#("i8u&8ilului #u $u#( '#.u$e !e u,i(e !e"i&.e$&u &'e$(e& $u#( e"#&(e9 ;&l$e $&u .u8le9 !"e'u, 5i .&'+ '#("i8u&8ilul"e;u)+ $+ !"e)i#(e "*el" .e i#$!e'@ie $'&l+ .'u,e#(ele =u$(i'&(i/e5i &'(ele .e e/i.e#@+ $'&l+9 $&u &l(e"e&)+ ,e,"iile &!&"&(el" .e (&6&(9.e ,&"'&= $&u &le &l(" ,i=l&'e .e $('&"e & .&(el"9 1# $'!ul .i,i#u+"ii/e#i(u"il" $u!u$e i,!)i(+"ii9 e('%

    Confrmarea obinut1 de la teri $e u(ili)e&)+ 1# '#.i@iile 1# '&"ee/i.e#(ele '#("i8u&8ilului #u ;u"#i)e&)+ !"8e '"e.i8ile9 $e "e&li)e&)+ !"i#

    $li'i(&"e& .e /e"i'+"i 1#'"u'i5&(e $&u !"i# $i,!le $li'i(+"i &,i&8ile9("$,i$e ;u"#i)"il" 5i 'lie#(il" '#("i8u&8ilului '#("l&(% Se !( $li'i(&

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    i#;",&@ii l& .i/e"$e &u("i(+@i .e '+("e e'i!& .e '#("l $'&l !e#("u & $e8@i#e i#;",&@ii '"e.i8ile !"i/i#. "e&li(&(e& 5i e6&'(i(&(e& (")&'@iei%

    nventarul fzic "e!"e)i#(+ e6&,i#&"e& )i'+ & $('u"il" !e#("u &8@i#e !"8e ./e.i(&"e !"i/i#. e6i$(e#@&9 "e$!e'(i/ '(i(&(e& 5i'&"&'(e"i$(i'ile $('u"il"% A'e&$(+ !"'e.u"& #u ;u"#i)e&)+ !"8e $u'ie#(e

    '& u# $(' $& e 1#$'"i$ 1# e/i.e#(ele '#("i8u&8ilului #ei#. ./&.+ &."e!(u"il" 5i 8li*&@iil" '#("i8u&8ilului !"i/i#. $('u"ile9 #u e ./&.+ &e/&lu+"ii '"e'(e9 ,(i/ !e#("u '&"e 8li*&("iu $e ',!le(e&)+ 'u.'u,e#(&"e&%

    -eri

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    i#("&"e 1# *e$(iu#e & 8u#ului "e$!e'(i/% C$(ul .e !".u'@ie &l u#ui 8u#'u!"i#.e: '$(ul .e &'i)i@ie &l ,&(e"iil" !"i,e9 'elel&l(e 'el(uieli .i"e'(e.e !".u'@ie9 !"e'u, 5i '(& 'el(uielil" i#.i"e'(e &l'&(e 1# ,. "&@i#&l'& i#. le*&(e .e ;&8"i'&@i& &'e$("&%

    Se /& u",+"i ,.ul .e 1#'&."&"e & '#$u,u"il" #,i&(e &le

    &*e#(ului e'#,ie9 $e!&"&"e& !ie".e"il" (e#l*i'e9 & "e8u(u"il" 5i &&l(" !ie".e"i "i .e(e"i"+"i 'e #u &u le*&(u"+ 'u !"'e$ul (e#l*i' 5i'&"e #u $u#( .e.u'(i8ile $'&l9 1# ,+$u"& 1# '&"e #u $u#( i,!u(&8ile9

    1#"e*i$("&"e& 1# '#(&8ili(&(e & $('u"il" .e !".u$e #i(e 5i $e,i;&8"i'&(e9$e "e&li)e&)+ '#',i(e#( 'u /e#i(u"ile 5i "e'u#&5(e"e& 'el(uielil"&;e"e#(+ &'e$(" 8u#u"i% #"e*i$("&"e& 'el(uielil" e$(e i#ue#@&(+ .e,,e#(ul &le$ .e e'&"e $i$(e, '#(&8il !e#("u "e'u#&5(e"e& /e#i(u"il"5i u,e .e ,,e#(ul: l$+"ii u#ei ',e#)i9 'u,!+"+"ii ele,e#(el"#e'e$&"e !".u'@iei9 "e&li)+"ii !".u'@iei9 8@i#e"ii !".u$ului #i(%

    3. Contabilitatea analitic1 a valorilor materialeC#(&8ili(&(e& &li(i'+ $e !&(e @i#e !e 8&)& u#ei& .i# u",+(&"ele

    ,e(.e: Me(.& !e"&(i/-'#(&8il+ !e $l.u"i $e !&(e &!li'& !e#("u

    '#(&8ili(&(e& &li(i'+ & ,&(e"iil" !"i,e9 ,&(e"i&lel" '#$u,&8ile98ie'(el" .e i#/e#(&"9 $e,i;&8"i'&(el"9 !".u$el" #i(e9 !".u$el""e)i.u&le9 ,+";u"il" 5i &,8&l&=el"%

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    '#(&8ili(&(e& $i#(e(i'+ 5i &li(i'+9 e .i"e'( !e 8&)& &'e$(".'u,e#(e9 e 'u &=u("ul u#" $i(u&@ii 1#(',i(e )il#i' $&u l& &l(e!e"i&.e $(&8ili(e .e '#("i8u&8il9 !"i# 'e#("&li)&"e& .&(el" .i#.'u,e#(ele "e$!e'(i/e% Ve"i'&"e& 1#"e*i$("+"il" e;e'(u&(e 1#

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    -erifcarea Deductibilit1ii c8eltuielilor

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    '#(e6( le*i$l&(i/9 'u '&)i& i#$!e'@iil" $'&le e$(e #e'e$&" $+ $e /e"i'e,.ul 1# '&"e $u#( '#(&8ili)&(e 'el(uielile 'u '&l&,i(+@ile 5i &l(ee/e#i,e#(e e6("&".i#&"e9 ,.ul 1# '&"e 8u#u"ile .i$("u$e &u ;$(&$i*u"&(e 5i $u,& !e#("u '&"e &u ;$( &$i*u"&(e% # 'ee& 'e !"i/e$(e TVA9#u '#$(i(uie li/"&"e .e 8u#u"i 5i #u $u#( $u!u$e TVA9 8u#u"ile .i$("u$e '&

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    'ee& 'e !"i/e5(e &,"(i)&"e& 'el(uielil" &;e"e#(e &'i)i@i#+"ii $&u!".u'e"ii !"*"&,el" i#;",&(i'e $e!"&'(i'+ "e*i,ul .e &,"(i)&"eli#i&"+ !e !e"i&.& .e 3 i9 i&" 1# 'ee& 'e !"i/e$(e &,"(i)&"e&8e"/e(el" .e i#/e#@ie $e u(ili)e&)+ "e*i,ul .e &,"(i)&"e.e*"e$i/+ $&u &''ele"&(+G

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    -eifcarea Perisabilit1ilor

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    +ia rezultatului controlului $e 1#(',e5(e .e e'&"e e'i!+ .e'#("l $i $e e6e&)+ l& &'(ul .e '#("l9 1# 5+ $e 1#$'"iu #u,&i&'ele "e&li)+"i 8@i#u(e '& e;e'( &l &'@iu#ii .e '#("l%

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    +ia aciunii de controlG ,ituaia privind realizarea pro0ramului de controlG normare pentru activitatea de control trimestrial1G "aport anual asupra activit1ii de control fscal al statului.

    7.F. ,tudiu de caz

    Controlul fscal privind impozitul pe proft i

    impozitul pe veniturile din salarii la ,.C.?AL$'-)AL@ ,.".L.

    MINISTERUL FINANELOR PUBLICEDIRECIA ENERAL A FINANELOR PUBLICE TIMIACTIVITATEA DE CONTROL FISCALSERVICIUL DE CONTROL FISCAL VI

    R&!"( .e i#$!e'@ie $'&l+2imi!oara# 3 mai 455

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    # '&!i(lul .i9 &, '#$i.e"&( !"(u#+ !"e)e#(&"e& contabilit1iidatoriilor iscale= 4n '#.i@iile 1# '&"e e$(e ;&"(e *"eu .e $(&8ili( "el&@ie .e".i#e 1#("e '#(&8ili(&(e 5i $'&li(&(e9 1#("u'( ele $e intercondiioneazreciproc. A$(;el9 &, !"e)e#(&( $u''i#( ,.ul .e 1#"e*i$("&"e 1# '#(&8ili(&(e &i,!)i(el" .i"e'(e%

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