Entrepreneur's patent / activitatea independentă
Activitatea independentă în contextul modificărilor în vigoare din 1 iulie 2023. Recapitulăm
Conform art.5 pct. 361) din Codul fiscal activităţi independente reprezintă activităţi de comerţ desfășurate de către o persoană fizică rezidentă doar în mod individual, fără a constitui o formă organizatorico-juridică, în urma desfăşurării cărora se obţine venit. Regimul fiscal al persoanelor fizice care desfăşoară activităţi independente este reglementat de capitolul 102 din CF. Reamintim, în contextul modificărilor operate prin Legea nr. 356/2022 pentru modificarea unor acte normative, începând cu 1 ...
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The date of publishing:
28 August /2023 08:00
Catalogul tematic
Patenta de întreprinzător
Tags:
activitatea de comerţ | activitate independenta
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