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RESEARCH ON THE SCENE – EVIDENCE AS PART OF THE FISCAL PROCEDURE

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Author(s): Octavia Maria CILIBIU

Journal: Annals of Constantin Brancusi University of Targu-Jiu : Juridical Science Series
ISSN 1844-7015

Issue: 1;
Start page: 203;
Date: 2011;
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Keywords: evidence means | fiscal procedure | research on the scene | tax payer | fiscal body

ABSTRACT
Regarding the evidence meanswhich can be administered in the fiscal procedure,according to the disposition of the art. 49 from Fiscalprocedure Code, for determining the real fiscalsituation, the fiscal body, in the conditions of the law,uses evidence means, being able to: requestinformation, of any kind, from tax payers and otherpersons, to request expertise, to use documents andrealize researches on the scene.In the fiscal procedure, the research on thescene can be defined as being an examinationprocedure made up of the analyze and examination bythe fiscal body of the taxpayer’s fiscal situation,physical or juridical person, realizing ascertainmentin fiscal interest to establish the real status of thefiscal situation.The action of the research on the scene,realized to determine the real fiscal situation does notrepresent a fiscal inspection action.The responsibility of the evidence, accordingto provisions of the art. 65 from fiscal procedure codeis due to the taxpayer having the liability to provedocuments and actions which have been at the basisof their statements and of any other requestsaddressed to the fiscal organ. Also, the fiscal organhas the responsibility to motivate the decision oftaxation based on evidences and own ascertainment.The research on the scene is an importantevidence means in the fiscal procedure, with whichwould be established the fiscal situation, alongsidethe other evidence means, being thus established andreceived, in a correct manner, the taxes and levies dueby taxpayers.
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