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Tatiana Mămăligă
Tatiana Mămăligă - specialistă în evidență contabilă, analiză financiară, control fiscal și prețuri de transfer
Fiscal practice
Corectitudinea calculării și achitării impozitului pe venit din activitatea operațională în cazul lichidării entității
Împrumuturile de la fondator reprezintă sau nu venituri din activitatea operaţională? Fondatorul întreprinderii X a decis lichidarea entității. În condițiile art. 121 alin. (3) din Codul fiscal (CF), pentru agentul economic care a adoptat decizia de lichidare pe parcursul anului calendaristic, perioadă fiscală se consideră:
08 October /2019
Tatiana Mămăligă
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