BGPF
29.1.8.49 Opțiunea de aplicare a prevederilor art.87 alin.(1/1) din Codul fiscal se realizează pentru fiecare perioadă fiscală separat sau pentru toate trei perioade trebuie aleasa aceeași opțiune?
Opțiunea de aplicare a prevederilor art.87 alin.(1/1) din Codul fiscal se realizează pentru fiecare perioadă fiscală distinctă din perioadele fiscale 2023-2025, prin prezentarea declarației cu privire la impozitul pe venit – forma VEN12, în termenul stabilit la art.83 din Cod.
Astfel, contribuabilul poate aplica prevederile art.87 alin.(1/1) pentru una din perioadele fiscale, iar în celelalte poate aplica regimul general stabilit, fiind la discreția contribuabilului alegerea acestei opțiuni.
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The date of publishing:
20 June /2023 10:13