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Aspecte fiscale referitoare la desfășurarea activității independente în domeniul comerțului cu amănuntul
Începând cu anul 2017, legislația stabilește un regim fiscal simplificat privind impozitul pe venitul persoanelor fizice care desfășoară activitate în domeniul comerțului cu amănuntul (cu excepția mărfurilor supuse accizelor) fără a constitui o formă organizatorico-juridică a activității de antreprenoriat. Aceasta reprezintă o treaptă intermediară a afacerii, de la care cetățeanul urmează să progreseze odată cu dezvoltarea afacerii la alte forme de antreprenoriat convenabile, reieșind din specificul activității. I...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
29 June /2018 10:54
Domeniu:
Impozitul pe venit | Dare de seamă fiscală | Noutăți
Tags:
activitate | comerţ | activitate independenta | fiscal | document primar | documente fiscale
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