Individuals
Este în drept persoana fizică care desfășoară activitate independentă să livreze către cumpărător mărfurile comercializate?
Conform art. 697 alin. (1) din Codul fiscal, subiecți ai impunerii sunt persoanele fizice rezidente care, fără a constitui o formă organizatorico-juridică, desfășoară activități independente, conform specificului activității de comerț, prin unitatea comercială ce nu depășește suprafața comercială de până la 50 m2 și obțin venit din activitățile independente menționate la art.696, cu excepția activităților menționate la art. 88, 90 şi 901, în sumă ce nu depășește 1200000 de lei într-o perioadă fiscală. Totodată,&nb...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
07 March /2024 08:00
Domeniu:
Noutăți fiscale
Tags:
comercializare | livrare de mărfuri | persoana fizică
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