BGPF
6.6.2.3 Apar ca subiecţi ai impunerii cu taxa pentru unităţile comerciale şi/sau prestări servicii persoanele care prestează servicii de reparaţie a îmbrăcămintei?
Da. Persoanele care prestează servicii de reparaţie a îmbrăcămintei apar ca subiecţi ai impunerii cu taxa pentru unităţile comerciale şi/sau prestări servicii și urmează să notifice, în modul corespunzător legislației, autoritatea publică locală în raza de administrare a căreia își desfășoară activitatea (art. 293 alin. (5) din Codul fiscal).
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The date of publishing:
16 August /2023 11:49