BGPF
29.1.8.48 Cum va alege agentul economic opțiunea de aplicare a prevederilor art.87 alin.(1/1) din Codul fiscal?
Alegerea opțiunii de aplicare a prevederilor art.87 alin.(1/1) din Codul fiscal se va face odată cu raportarea obligațiilor pentru perioada fiscală respectivă, prin prezentarea Declarației cu privire la impozitul pe venit – forma VEN12, în termenul stabilit la art.83 din Cod, pentru perioadele 2023, 2024 și 2025.
Nu se iau în considerare declarațiile corectate depuse după termenul respectiv dacă unul dintre scopurile corectării vizează modificarea opțiunii de aplicare a prezentului alineat.
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The date of publishing:
20 June /2023 10:17