BGPF
29.1.8.50 Poate agentul economic renunța la aplicarea 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.
Renunțarea la aplicarea prevederilor art.87 alin.(11) din CF se va face prin prezentarea Declarației corectate.
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The date of publishing:
20 June /2023 10:08