{"id":210,"date":"2017-02-03T19:07:50","date_gmt":"2017-02-03T17:07:50","guid":{"rendered":"http:\/\/portal.taxexpert.md\/?page_id=210"},"modified":"2017-03-08T21:03:50","modified_gmt":"2017-03-08T19:03:50","slug":"lista-sanctiunilor-contraventionale-pentru-incalcarile-fiscale","status":"publish","type":"page","link":"https:\/\/taxexpert.md\/ru\/lista-sanctiunilor-contraventionale-pentru-incalcarile-fiscale\/","title":{"rendered":"\u0421\u043f\u0438\u0441\u043e\u043a \u043d\u0430\u043b\u043e\u0445\u043e\u0432\u044b\u0445 \u0441\u0430\u043d\u043a\u0446\u0438\u0439, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u044b \u041a\u043e\u0434\u0435\u043a\u0441\u043e\u043c \u043e \u043f\u0440\u0430\u0432\u043e\u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f\u0445"},"content":{"rendered":"<p><\/p>\n<table style=\"height: 8344px;\" width=\"663\">\n<tbody>\n<tr>\n<td width=\"275\">\n<p style=\"text-align: center;\"><strong>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043f\u0440\u0430\u0432\u043e\u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"150\"><strong>\u0421\u0442\u0430\u0442\u044c\u044f \u041a\u043e\u0434\u0435\u043a\u0441\u0430 \u043e \u043f\u0440\u0430\u0432\u043e\u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f\u0445<\/strong><\/td>\n<td width=\"258\">\n<p style=\"text-align: center;\"><strong>\u0420\u0430\u0437\u043c\u0435\u0440 \u0448\u0442\u0440\u0430\u0444\u0430<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Desf\u0103\u015furarea activit\u0103\u0163ii de\u00a0\u00eentreprinz\u0103tor f\u0103r\u0103 \u00eenregistrare<\/td>\n<td width=\"150\">art. 263 alin. (1) din CC<\/td>\n<td width=\"258\">de la 50 la 150 de\u00a0unit\u0103\u0163i conven\u0163ionale<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Desf\u0103\u015furarea unei activit\u0103\u0163i de\u00a0\u00eentreprinz\u0103tor f\u0103r\u0103 autoriza\u0163ie, licen\u0163\u0103 sau certificat, eliberate de autoritatea\u00a0competent\u0103<\/td>\n<td width=\"150\">art. 263 alin. (4) din CC<\/td>\n<td width=\"258\">de la 100 la 300 de\u00a0unit\u0103\u0163i conven\u0163ionale<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Desf\u0103\u015furarea activit\u0103\u0163ii de \u00eentreprinz\u0103tor\u00a0f\u0103r\u0103 \u00eenregistrarea \u00een termen a modific\u0103rilor operate \u00een actele de\u00a0constituire, precum \u015fi a datelor privind schimbarea conduc\u0103torului (managerului) ori a sediului<\/td>\n<td width=\"150\">art. 263 alin. (5) din CC<\/td>\n<td width=\"258\">10 unit\u0103\u0163i conven\u0163ionale<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Desf\u0103\u015furarea activit\u0103\u0163ii de\u00a0\u00eentreprinz\u0103tor cu \u00eenc\u0103lcarea dreptului\u00a0la firm\u0103 (denumire), stabilit de lege, \u015fi\u00a0a modului de utilizare a firmei<\/td>\n<td width=\"150\">art. 263 alin. (6) din CC<\/td>\n<td width=\"258\">de la 10 la 30 de unit\u0103\u0163i conven\u0163ionale<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Desf\u0103\u015furarea activit\u0103\u0163ii de \u00eentreprinz\u0103tor\u00a0f\u0103r\u0103 emblem\u0103 comercial\u0103 sau f\u0103r\u0103 marc\u0103 de produc\u0163ie obligatorie prin<br \/>\nlege<\/td>\n<td width=\"150\">art. 263 alin. (7) din CC<\/td>\n<td width=\"258\">de la 10 la 35 de\u00a0unit\u0103\u0163i conven\u0163ionale<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Prezentarea spre \u00eenregistrare de acte sau informa\u0163ii neautentice (false)<\/td>\n<td width=\"150\">art. 263 alin. (8) din CC<\/td>\n<td width=\"258\">de la 20 la 75 de\u00a0unit\u0103\u0163i conven\u0163ionale<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Nerespectarea ordinii \u015fi a modului de calculare a primelor de asigurare obligatorie de asisten\u0163\u0103 medical\u0103<\/td>\n<td width=\"150\">art. 266 alin. (1) din CC<\/td>\n<td width=\"258\">de la 15 la 50 de unit\u0103\u0163i conven\u0163ionale\u00a0aplicat\u0103 persoanei cu\u00a0func\u0163ie de r\u0103spundere<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Neachitarea, achitarea tardiv\u0103 sau achitarea incomplet\u0103 a primelor de asigurare obligatorie de asisten\u0163\u0103\u00a0medical\u0103 \u00een form\u0103 de contribu\u0163ie procentual\u0103<br \/>\nla salariu \u015fi la alte recompense la care, conform legisla\u0163iei, se calculeaz\u0103 primele men\u0163ionate<\/td>\n<td width=\"150\">art. 266 alin. (3) din CC<\/td>\n<td width=\"258\">de la 20 la 50 de unit\u0103\u0163i conven\u0163ionale\u00a0aplicat\u0103 persoanei cu\u00a0func\u0163ie de r\u0103spundere.<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Neprezentarea \u00een termenul stabilit de legisla\u0163ie a d\u0103rii<br \/>\nde seam\u0103 privind calcularea \u015fi plata primelor de asigurare obligatorie\u00a0de asisten\u0163\u0103 medical\u0103, a listelor de eviden\u0163\u0103 nominal\u0103 a persoanelor asigurate\u00a0angajate, precum \u015fi a modific\u0103rilor survenite \u00een liste<\/td>\n<td width=\"150\">art. 266 alin. (4) din CC<\/td>\n<td width=\"258\">de la 10 la 20 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103 persoanei cu func\u0163ie\u00a0de r\u0103spundere<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">\u00cenc\u0103lcarea termenelor de plat\u0103\u00a0pentru achitarea facturilor la procurarea produselor agroalimentare u\u015for<br \/>\nperisabile<\/td>\n<td width=\"150\">art. 273 alin. (5) din CC<\/td>\n<td width=\"258\">de la 50 la 100 de unit\u0103\u0163i conven\u0163ionale \u00een cazul<br \/>\npersoanei fizice;de la 200\u00a0la 400 de unit\u0103\u0163i conven\u0163ionale \u00een cazul persoanei juridice<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Solicitarea\/\u00eencasarea de la furnizor a pl\u0103\u0163ilor pentru serviciile care nu s\u00eent incluse \u00een costul de achizi\u0163ie<br \/>\nal produselor (taxe de raft, costuri pentru extinderea re\u0163elei de distribu\u0163ie\/amenajare a suprafe\u0163ei de v\u00eenzare, costuri pentru publicitate \u015fi pentru\u00a0promovarea produselor<\/td>\n<td width=\"150\">art. 273 alin. (5\u00b9) din CC<\/td>\n<td width=\"258\">de la 50 la 100 de unit\u0103\u0163i\u00a0conven\u0163ionale \u00een cazul<br \/>\npersoanei fizice;de la\u00a0200 la 400 de unit\u0103\u0163i\u00a0conven\u0163ionale \u00een cazul\u00a0persoanei juridice<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Admiterea de c\u0103tre administra\u0163ia\u00a0pie\u0163ei a comercializ\u0103rii \u00een pia\u0163\u0103 a m\u0103rfurilor industriale nealimentare\u00a0\u015fi alimentare de c\u0103tre persoane fizice \u015fi juridice care nu s\u00eent \u00eenregistrate,\u00a0conform legii, \u00een calitate de subiec\u0163i ai<br \/>\nactivit\u0103\u0163ii de \u00eentreprinz\u0103tor sau care nu posed\u0103 patent\u0103 pentru\u00a0dreptul de a desf\u0103\u015fura activitate comercial\u0103<\/td>\n<td width=\"150\">art. 275 alin. (2) din CC<\/td>\n<td width=\"258\">de la 300 la 400 de\u00a0unit\u0103\u0163i conven\u0163ionale\u00a0aplicat\u0103 persoanei cu func\u0163ie de r\u0103spundere<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Comercializarea cu am\u0103nuntul a produselor petroliere principale \u015fi\/sau a gazelor lichefiate f\u0103r\u0103 dispozitive<br \/>\nde alimentare utilate cu aparate de cas\u0103 \u015fi de control cu memorie fiscal\u0103\u00a0conectate la distribuitor (sistem<br \/>\nde m\u0103surare \u015fi \u00eenregistrare a produselor petroliere<br \/>\nprincipale \u015fi\/sau a gazelor lichefiate) ori utilizarea, \u00een procesul de comercializare,\u00a0a unor astfel de dispozitive<br \/>\ndefecte, f\u0103r\u0103 verificare metrologic\u0103\u00a0sau nesigilate \u00een modul stabilit<\/td>\n<td width=\"150\">art. 277 alin. (2) din CC<\/td>\n<td width=\"258\">500 de unit\u0103\u0163i conven\u0163ionale<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Lipsa la sta\u0163ia certificat\u0103 de alimentare cu produse petroliere principale \u015fi gaze lichefiate a documentelor de\u00a0forma stabilit\u0103 \u00een actele normative \u00een vigoare (registrul de eviden\u0163\u0103 a\u00a0produselor petroliere recep\u0163ionate, raportul de schimb, raportul privind datele<br \/>\n\u00eenregistrate \u00een aparatul de cas\u0103 \u015fi de control), \u0163inerea lor nesistematic\u0103\u00a0sau \u00eenscrierea \u00een ele a unor date neveridice<\/td>\n<td width=\"150\">art. 277 alin. (3) din CC<\/td>\n<td width=\"258\">de la 150 la 200 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103<br \/>\npersoanei cu func\u0163ie de\u00a0r\u0103spundere;500 de unit\u0103\u0163i conven\u0163ionale<br \/>\naplicat\u0103 persoanei juridice<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Interven\u0163ia sau modificarea nesanc\u0163ionat\u0103 a dispozitivelor de alimentare cu produse petroliere principale \u015fi\/sau\u00a0cu gaze lichefiate utilate cu aparate de<br \/>\ncas\u0103 \u015fi de control cu memorie fiscal\u0103 conectate la distribuitor (sistem de m\u0103surare \u015fi \u00eenregistrare a produselor\u00a0petroliere principale \u015fi\/sau a gazelor<br \/>\nlichefiate<\/td>\n<td width=\"150\">art. 277 alin. (6) din CC<\/td>\n<td width=\"258\">de la 150 la 500 de<br \/>\nunit\u0103\u0163i conven\u0163ionale.<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Recep\u0163ionarea pl\u0103\u0163ilor pentru produsele\u00a0petroliere principale \u015fi gazele lichefiate comercializate cu am\u0103nuntul\u00a0\u00een alt loc dec\u00eet la ghi\u015feul de plat\u0103 al sta\u0163iei certificate de alimentare cu\u00a0produse petroliere principale \u015fi gaze lichefiate<\/td>\n<td width=\"150\">art. 277 alin. (8) din CC<\/td>\n<td width=\"258\">de la 30 la 50 de unit\u0103\u0163i\u00a0conven\u0163ionale aplicat\u0103 persoanei fizice;<\/p>\n<p>&nbsp;<\/p>\n<p>de la 100 la 150 de unit\u0103\u0163i\u00a0conven\u0163ionale aplicat\u0103 persoanei\u00a0cu func\u0163ie de r\u0103spundere;<\/p>\n<p>&nbsp;<\/p>\n<p>500 de unit\u0103\u0163i conven\u0163ionale\u00a0aplicat\u0103 persoanei juridice<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Comercializarea pe pia\u0163a intern\u0103 a motorinei importate pentru consum propriu sau utilizarea ei \u00een alte\u00a0scopuri dec\u00eet pentru consum propriu, dac\u0103 aceste ac\u0163iuni nu constituie infrac\u0163iune<\/td>\n<td width=\"150\">art. 277 alin. (9) din CC<\/td>\n<td width=\"258\">de la 100 la 150 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103<br \/>\npersoanei fizice;de la 150 la\u00a0300 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103<br \/>\npersoanei cu func\u0163ie de\u00a0r\u0103spundere;de la 150 la 500 de unit\u0103\u0163i conven\u0163ionale\u00a0aplicat\u0103 persoanei juridice<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">\u00cempiedicarea exercit\u0103rii atribu\u0163iilor de control sau refuzul de a prezenta documentele ce reflect\u0103 activitatea economico-financiar\u0103 a organizatorului jocurilor de noroc, sau prezentarea\u00a0de date falsificate<\/td>\n<td width=\"150\">art. 277\u00b9 alin. (1) din CC<\/td>\n<td width=\"258\">de la 100 la 150 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103\u00a0persoanei cu func\u0163ie de\u00a0r\u0103spundere;<\/p>\n<p>&nbsp;<\/p>\n<p>de la 150 la 200 de unit\u0103\u0163i conven\u0163ionale\u00a0aplicat\u0103 persoanei juridice<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Desf\u0103\u015furarea activit\u0103\u0163ii \u00een domeniul jocurilor de noroc f\u0103r\u0103 licen\u0163\u0103 sau cu licen\u0163a suspendat\u0103 \/retras\u0103, sau cu<br \/>\nlicen\u0163a nevalabil\u0103<\/td>\n<td width=\"150\">art. 277\u00b9 alin. (2) din CC<\/td>\n<td width=\"258\">de la 100 la 200 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103\u00a0persoanei cu func\u0163ie de\u00a0r\u0103spundere;<\/p>\n<p>&nbsp;<\/p>\n<p>de la 200 la 300 de unit\u0103\u0163i conven\u0163ionale\u00a0aplicat\u0103 persoanei juridice<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Nerespectarea regulilor de joc sau organizarea jocului de noroc dup\u0103 reguli ce nu corespund cerin\u0163elor legisla\u0163iei cu privire la jocurile de noroc \u015fi ale altor acte normative, inclusiv folosirea\u00a0utilajului de joc produs cu mai mult de 10 ani \u00een urm\u0103 sau nedeclararea la<br \/>\nlicen\u0163iere a unit\u0103\u0163ilor structurale \u015fi\/sau utilajului folosit (fiecare automat\u00a0de joc cu c\u00ee\u015ftiguri b\u0103ne\u015fti \u015fi<br \/>\nfiecare mas\u0103 de joc<\/td>\n<td width=\"150\">art. 277\u00b9 alin. (4) din CC<\/td>\n<td width=\"258\">de la 200 la 300 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103<br \/>\npersoanei cu func\u0163ie de\u00a0r\u0103spundere;de la 400 la 500 de unit\u0103\u0163i conven\u0163ionale\u00a0aplicat\u0103 persoanei juridice<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Exploatarea ma\u015finilor de cas\u0103 \u015fi control f\u0103r\u0103 memorie fiscal\u0103, defectate,nesigilate, nesigilate \/ne\u00eenregistrate<br \/>\nde \/la organul fiscal sau \u00een lipsa contractului valid de asisten\u0163\u0103 tehnic\u0103\u00a0cu prestatorul autorizat<\/td>\n<td width=\"150\">art. 293\u00b9 alin. (1) din CC<\/td>\n<td width=\"258\">50 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103 persoanei cu\u00a0func\u0163ie de r\u0103spundere<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Deteriorarea sau distrugerea premeditat\u0103\u00a0a ma\u015finii de cas\u0103 \u015fi control ori \u00eenlocuirea premeditat\u0103 a memoriei fiscale\u00a0sau a programului de aplica\u0163ie al ma\u015finii de cas\u0103 \u015fi control<\/td>\n<td width=\"150\">art. 293\u00b9 alin. (2) din CC<\/td>\n<td width=\"258\">150 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103 persoanei cu<br \/>\nfunc\u0163ie de r\u0103spundere<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Degradarea, pierderea, nimicirea, lipsa registrului<br \/>\nma\u015finii de cas\u0103 \u015fi control, legalizat \u00een modul stabilit, pentru \u00eenregistrarea\u00a0cronologic\u0103 a datelor fiscale stocate \u00een memoria fiscal\u0103 ori completarea lui neregulat\u0103 sau incomplet\u0103 (inadecvat\u0103)<\/td>\n<td width=\"150\">art. 293\u00b9 alin. (3) din CC<\/td>\n<td width=\"258\">50 de unit\u0103\u0163i conven\u0163ionale\u00a0aplicat\u0103 persoanei cu\u00a0func\u0163ie de r\u0103spundere<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Efectuarea decont\u0103rilor cu consumatorii\u00a0f\u0103r\u0103 utilizarea ma\u015finii de cas\u0103 \u015fi control sau emiterea (perfectarea)<br \/>\nbonului de cas\u0103 (bonului de plat\u0103 \u00een cazurile prev\u0103zute de actele normative)\u00a0f\u0103r\u0103 toate elementele obligatorii, sau emiterea (perfectarea) bonului de\u00a0cas\u0103 (bonului de plat\u0103 \u00een cazurile prev\u0103zute de actele normative) de o valoare ce\u00a0nu corespunde sumei achitate real, sau nepredarea premeditat\u0103 a bonului de cas\u0103 (bonului de plat\u0103 \u00een cazurile prev\u0103zute de actele normative)<br \/>\nconsumatorului, \u00eenlocuirea bonului de cas\u0103 sau predarea premeditat\u0103 a\u00a0altui document consumatorului, precum aviz de plat\u0103 \u00een numerar, factur\u0103, bon de comand\u0103-livrare, not\u0103 de plat\u0103, buletin de schimb<br \/>\nvalutar<\/td>\n<td width=\"150\">art. 293\u00b9\u00a0alin. (4) din CC<\/td>\n<td width=\"258\">50 de unit\u0103\u0163i conven\u0163ionale<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Existen\u0163a excedentului sau deficitului de mijloace b\u0103ne\u015fti \u00een caseta (sertarul) pentru bani a ma\u015finii de cas\u0103 \u015fi control sau \u00een alt loc special destinat primirii \u015fi p\u0103str\u0103rii temporare a mijloacelor b\u0103ne\u015fti din activitatea<br \/>\ncurent\u0103, ce dep\u0103\u015fe\u015fte o unitate conven\u0163ional\u0103<\/td>\n<td width=\"150\">art. 293\u00b9 alin. (5) din CC<\/td>\n<td width=\"258\">50 de unit\u0103\u0163i conven\u0163ionale<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Neimprimarea benzilor de control sau nimicirea lor p\u00een\u0103 la expirarea termenului de p\u0103strare (arhivare)<\/td>\n<td width=\"150\">art. 293\u00b9 alin. (6) din CC<\/td>\n<td width=\"258\">100 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103 persoanei\u00a0cu func\u0163ie de r\u0103spundere<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Lipsa la vedere a anun\u0163ului prin care se aten\u0163ioneaz\u0103 consumatorul despre dreptul de a cere bonul de cas\u0103<br \/>\n(de forma \u015fi con\u0163inutul stabilit) \u015fi obliga\u0163ia de a-l prezenta la examinarea\u00a0eventualei reclama\u0163ii<\/td>\n<td width=\"150\">art. 293\u00b9 alin. (7) din CC<\/td>\n<td width=\"258\">75 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103\u00a0persoanei cu func\u0163ie\u00a0de r\u0103spundere.<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Degradarea, pierderea, nimicirea,\u00a0lipsa c\u0103r\u0163ii tehnice (pa\u015faportului) sau a cartelei de \u00eenregistrare, sau a<br \/>\nregistrului de eviden\u0163\u0103 a serviciilor de asisten\u0163\u0103 tehnic\u0103 pentru ma\u015fina de\u00a0cas\u0103 \u015fi control<\/td>\n<td width=\"150\">art. 293\u00b9 alin. (8) din CC<\/td>\n<td width=\"258\">50 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103 persoanei cu<br \/>\nfunc\u0163ie de r\u0103spundere<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Desf\u0103\u015furarea activit\u0103\u0163ilor de instalare,\u00a0reparare, deservire tehnic\u0103 a ma\u015finilor de cas\u0103 \u015fi control f\u0103r\u0103 a<br \/>\nde\u0163ine certificatul de \u00eenregistrare \u00een calitate de centru de asisten\u0163\u0103\u00a0tehnic\u0103 pentru ma\u015finile de cas\u0103 \u015fi de control cu memorie fiscal\u0103 respectiv\u0103\u00a0sau desf\u0103\u015furarea activit\u0103\u0163ilor de instalare, reparare, deservire tehnic\u0103<br \/>\ncu certificatul de \u00eenregistrare cu termenul de valabilitate expirat, sau perfectarea incomplet\u0103 (inadecvat\u0103) a registrului de eviden\u0163\u0103 a serviciilor de asisten\u0163\u0103 tehnic\u0103 pentru ma\u015fina de cas\u0103 \u015fi control<\/td>\n<td width=\"150\">art. 293\u00b9 alin. (9) din CC<\/td>\n<td width=\"258\">100 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103 persoanei fizice;<\/p>\n<p>&nbsp;<\/p>\n<p>150 de unit\u0103\u0163i conven\u0163ionale\u00a0aplicat\u0103 persoanei cu func\u0163ie de r\u0103spundere<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Exploatarea (inclusiv asisten\u0163a tehnic\u0103)\u00a0a ma\u015finilor de cas\u0103 \u015fi control excluse din Registrul unic al ma\u015finilor\u00a0de cas\u0103 \u015fi control, precum \u015fi a celor scoase de la eviden\u0163\u0103 (\u00eenregistrare)\u00a0la organul fiscal<\/td>\n<td width=\"150\">art. 293\u00b9 alin. (10) din CC<\/td>\n<td width=\"258\">de la 50 la 100 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103<br \/>\npersoanei fizice;de la\u00a0100 la 200 de unit\u0103\u0163i conven\u0163ionale aplicat\u0103<br \/>\npersoanei cu func\u0163ie de r\u0103spundere;de la 200 la 300 de unit\u0103\u0163i conven\u0163ionale\u00a0aplicat\u0103 persoanei juridice<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">\u00cenc\u0103lcarea regulilor de p\u0103strare \u015fi de eviden\u0163\u0103 a blanchetelor de strict\u0103 eviden\u0163\u0103<\/td>\n<td width=\"150\">art. 299 alin. (1) din CC<\/td>\n<td width=\"258\">de la 20 la 30 de\u00a0unit\u0103\u0163i conven\u0163ionale<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Evaziunea fiscal\u0103 a persoanelor fizice care nu practic\u0103 activitate de \u00eentreprinz\u0103tor prin eschivarea de la prezentarea declara\u0163iei cu privire la impozitul pe venit sau prin includerea\u00a0\u00een declara\u0163ie a unor date denaturate,<br \/>\ndac\u0103 suma impozitului pe venit care\u00a0trebuia s\u0103 fie achitat nu dep\u0103\u015fe\u015fte 2500 de unit\u0103\u0163i conven\u0163ionale. Nu se aplic\u0103 sanc\u0163iune\u00a0\u00een cazul \u00een care impozitul pe venit ce urmeaz\u0103 a fi achitat este mai mic de\u00a0100 de unit\u0103\u0163i conven\u0163ionale(art. 301 alin. (2) din\u00a0CC)<\/td>\n<td width=\"150\">art. 301 alin. (1) din CC<\/td>\n<td width=\"258\">de la 100 la 150 de\u00a0unit\u0103\u0163i conven\u0163ionale.<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Neprezentarea \u00een termenul stabilit\u00a0de legisla\u0163ie a d\u0103rii de seam\u0103\u00a0fiscale<\/td>\n<td width=\"150\">art. 301\u00b9\u00a0din CC<\/td>\n<td width=\"258\">de la 10 la 20 de unit\u0103\u0163i\u00a0conven\u0163ionale aplicat\u0103<br \/>\npersoanei cu func\u0163ie de r\u0103spundere.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043f\u0440\u0430\u0432\u043e\u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f \u0421\u0442\u0430\u0442\u044c\u044f \u041a\u043e\u0434\u0435\u043a\u0441\u0430 \u043e \u043f\u0440\u0430\u0432\u043e\u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f\u0445 \u0420\u0430\u0437\u043c\u0435\u0440 \u0448\u0442\u0440\u0430\u0444\u0430 Desf\u0103\u015furarea activit\u0103\u0163ii de\u00a0\u00eentreprinz\u0103tor f\u0103r\u0103 \u00eenregistrare art. 263 alin. (1) din CC de la 50 la 150 de\u00a0unit\u0103\u0163i conven\u0163ionale Desf\u0103\u015furarea unei activit\u0103\u0163i de\u00a0\u00eentreprinz\u0103tor f\u0103r\u0103 autoriza\u0163ie, licen\u0163\u0103 sau certificat, eliberate de autoritatea\u00a0competent\u0103 art. 263 alin. (4) din CC de la 100 la 300 de\u00a0unit\u0103\u0163i conven\u0163ionale Desf\u0103\u015furarea activit\u0103\u0163ii de \u00eentreprinz\u0103tor\u00a0f\u0103r\u0103 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/taxexpert.md\/ru\/wp-json\/wp\/v2\/pages\/210"}],"collection":[{"href":"https:\/\/taxexpert.md\/ru\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxexpert.md\/ru\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxexpert.md\/ru\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/taxexpert.md\/ru\/wp-json\/wp\/v2\/comments?post=210"}],"version-history":[{"count":2,"href":"https:\/\/taxexpert.md\/ru\/wp-json\/wp\/v2\/pages\/210\/revisions"}],"predecessor-version":[{"id":1309,"href":"https:\/\/taxexpert.md\/ru\/wp-json\/wp\/v2\/pages\/210\/revisions\/1309"}],"wp:attachment":[{"href":"https:\/\/taxexpert.md\/ru\/wp-json\/wp\/v2\/media?parent=210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}