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  • Ordinul nr. 105 din 11.03.2019 privind actualizarea Bazei generalizate a practicii fiscale
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Ordinul nr. 105 din 11.03.2019 privind actualizarea Bazei generalizate a practicii fiscale

1. (29.1.14.4) Care este modalitatea de documentarea transmiterii activelor subiectului nou creat în cadrul reorganizării prin separare a persoanei juridice? 2. (29.1.14.3) Se constată oare venit ce urmează a fi reflectat în Declarația persoanei juridice cu privire la impozitul pe venit (Forma VEN12), pentru persoanele juridice ce se află în proces de reorganizare prin separare? 3. (29.1.9.2) Care va fi regimul fiscal în cazul în care fondatorul îndreaptă suma împrumutului, acordat entității, în calitate de aport la capitalul social, ca urmare a convertirii datoriei, pentru acoperirea pierderilor anilor precedenți? 4. (29.1.12.1) Pentru care agenți economici este stabilit dreptul de alegere a unei perioade fiscale pentru impozitul pe venit diferită de anul calendaristic?

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

13 March /2019 10:59

Catalogul tematic

Persoana fizică | Contabilitate | Administrare fiscală | Legislație fiscală | Ordine SFS | Impozitul pe venit | Dare de seamă fiscală

Tags:

Baza generalizată a practicii fiscale|Ordinul SFS|perioada fiscală|contribuabil|agent economic

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