BGPF
29.1.18.1 Cine sunt subiecți ai impunerii cu regimul fiscal al antreprenorilor independenți?
Conform art. 6921 alin. (1) din Codul fiscal, subiecți ai impunerii sunt antreprenorii independenți înregistrați de Agenția Servicii Publice care, fără a constitui o formă organizatorico-juridică desfășoară activități în domeniul prestării serviciilor indicate conform Clasificatorului Activităților din Economia Moldovei (CAEM-2), la codurile specificate în anexa la capitolul 104 din titlul II al Codului fiscal.
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The date of publishing:
24 October /2025 07:45
Catalogul tematic
Antreprenoriat | Impozitul pe venit