Caracteristicas de Las Declaraciones Fiscales

 

NJ]JN[A]F^[FNJ^ KA IJ KANIJ]JNFC@A^ BF^NJIA^

\jrj ij ejycråj ka ijs parsc`js qua oj` prasa`tjkc Kanijrjnfc`as Bfsnjias, sa oj` tcpjkc nc` kfbara`tas aemrciics ics nujias oj` oanoc qua ta`hj` u`j ejij axparfa`nfj ji kanijrjr sus fepuastcs, astc sa kama j qua ij f`bcrejnfþ` qua sa `cs a`trahj as nc`busj y takfcsj, y puaka nc`vartfrsa a` jihc tjrkjkc ai prasa`tjr tus fepuastcs, parc ju`qua `c ic nrajs, astjs kanijrjnfc`as oj` iiahjkc j ta`ar u` ijkc mua`c... «Ôitfejea`ta oaecs cmsarvjkc kfvarscs njemfcs qua sa oj` rajifzjkc a` ij rabcrej bfsnji, y astc oj trjåkc kfvarscs ma`abfnfcs qua, sf` kukj, ojrê` kai pjhc ka fepuastcs u`j axparfa`nfj kfstf`tj.·

A` `uastrc pjås axfsta` kfbara`tas tfpcs ka fepuastcs, qua ncec n cec nfukjkj`cs ta`aecs ij cmifhjnfþ` ka pjhjr, astcs sc` jihu`cs ka ics fepuastcs nc` ics qua nc`tjecs a` `uastrc pjås4

F^] (Fepuastc ^cmra ij ]a`tj), asta fepuastc sa jpifnj j ics f`hrascs y mfa`as jkqufrfkcs nc` ai bf` ka nc`cnar ij prcnaka`nfj ka asa kf`arc. FRJ (Fepuastc ji Rjicr Jhrahjkc), asta fepuastc sa pjhj pcr ai vjicr qua sa ia ctcrhj j u` prckuntc c sarvfnfc jkqufrfkc. Fepuastc scmra `þef`js, asta fepuastc as astjtji y sa cmtfa`a pcr ij rajifzjnfþ` ka pjhcs ka kf`arc pcr u` trjmjdc rajifzjkc c pcr nc`naptc ka raeu`arjnfc`as ka trjmjdc. FA\^ (Fepuastc Aspanfji scmra \rckunnfþ` y ^arvfnfcs), asta fepuastc sa pjhj pcr ij prckunnfþ`, va`tj c fepcrtjnfþ` ka hjscif`js, jincocias, narvazjs y tjmjncs.

\rfearjea`ta, ijs banojs iåeftas pjrj qua rajifnas ai pjhc ka ijs  kanijrjnfc`as nc` ijs qua

nceô`ea`ta ifkfjecs y qua puaka` iiahjr j sar u` kcicr ka njmazj, ranuarkj qua astjs kanijrjnfc`as `c sc` pjrj tckcs, tfa`as qua varfbfnjr nujias sc` ijs cmifhjnfc`as kai ræhfea` bfsnji, ji nuji astês rahfstrjkc4 Kanijrjnfc`as ea`sujias4 ea`sujias4 ics kåjs :8 ka njkj eas. Kanijrjnfc`as j`ujias4 sf aras parsc`j båsfnj, kurj`ta ai eas ka jmrfi y sf aras parsc`j ecrji, sarê > easas kaspuæs kai nfarra kai adarnfnfc. Kanijrjnfc`as f`bcrejtfvjs4 Ij KFC[ (Kanijrjnfþ` F`bcrejtfvj ka Cparjnfc`as nc` [arnarcs) ij kamas prasa`tjr ji sfhufa`ta eas kai qua ncrraspc`kj. Kanijrjnfc`as Mfeastrjias4 A`arc-bamrarc A`arc-bamrarc a` ejrzc, ejrzc-jmrfi a` ejyc, ejyc-du`fc a` duifc,  duifc-jhcstc a` saptfaemra, saptfaemra, saptfaemra-cntumra a` ` `cvfaemra, cvfaemra, `cvfaemra-kfnfaemra `cvfaemra-kfnfaemra a` a`arc.

\jrj ai pjhc ka ijs kanijrjnfc`as ea`sujias prfearjea`ta kamarês ha`arjr ij iå`aj ka njpturj

qua ta prcpcrnfc`j ai ^J[, astc ic ojrês sfhufa`kc astcs sa`nfiics pjscs4

 

Ai prfear pjsc as f`hrasjr j ij pêhf`j kai ^J[ a` ij sannfþ` «[rêeftas·. Astj`kc a` asj sannfþ` kamarês a`trjr j Kanijrjnfc`as4 \rcvfsfc`jias c kabf`ftfvjs4 Ea`sujias. A` astj sannfþ` f`kfnjrês ij parfckfnfkjk, ai adarnfnfc bfsnji a` ai qua ta a`nua`trjs, ai tfpc ka kanijrjnfþ` qua rajifzjrês y ai parfckc qua astjs pcr pjhjr. F`hrasj ics kjtcs qua ta scifnftj ai sfstaej. A`våj ij kanijrjnfþ` ji ^J[, ai nuji, ta rahrasjrj u` jnusa ka ranfmc. Ai jnusa ka ranfmc ta`krê u`j iå`aj ka njpturj nc` ai fepcrta kai pjhc.

A` ai njsc ka ijs kanijrjnfc`as j`ujias, ic prfearc qua kamas varfbfnjr as sf aras jptc pjrj

prasa`tjr tu kanijrjnfþ` j`uji. ^f aras parsc`j båsfnj c ecrji y tus f`hrascs prcvfa`a` ka4 ^jijrfcs pcr sarvfnfcs sumcrkf`jkcs. Jntfvfkjkas prcbasfc`jias. \cr ojmar hj`jkc u` praefc. A`jda`jnfþ` ka mfa`as. Kfvfka`kcs rapjrtfkcs pcr parsc`js ecrjias A`tc`nas tfa`as ij cmifhjnfþ` ka prasa`tjr tu kanijrjnfþ` j`uji. Ij nuji rajifzjrês kfrantjea`ta ka ij pêhf`j kai ^J[, sfhufa`kc astcs sa`nfiics pjscs4 A`trj j ij pêhf`j kai ^J[ a` ij sannfþ` ka «[rêeftas·. ^aiannfc`jr ij pastjúj «Kanijrjnfc`as· «J`ujias·. Kamarês asnchar qua tfpc ka kanijrjnfþ` j`uji vjs j rajifzjr. F`hrasj tu ]BN y tu nc`trjsaúj. Iia`j ics kjtcs qua ta scifnftj ai ^J[, f`hrascs, rata`nfc`as, kakunnfc`as. Bfrej kfhftjiea`ta tu kanijrjnfþ` y a`våjij ji ^J[, ranuarkj qua sf tuvfsta u` sjikc j bjvcr, asta sa ta rahrasjrê a` 1 kåjs oêmfias. Ka ic nc`trjrfc rajifzj tu pjhc pcr F`tar`at j trjvæs kai pcrtji kai mj`nc jutcrfzjkc.

Ijs kanijrjnfc`as bfsnjias bfsnjias a` Eæxfnc, sc` pjrj tckcs, prfearjea`ta kamas nc`cnar ijs cmifhjnfc`as qua tfa`a ai ræhfea` bfsnji ji nuji astjs f`snrftc4