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Entrepreneur's patent / activitatea independentă
Este în drept persoana fizică care practică activitate independentă să angajeze lucrători?
Regimul fiscal al persoanelor fizice care desfășoară activitate independentă este reglementat de capitolul 102 din Codul fiscal și se aplică numai activităţilor independente desfăşurate în domeniul comerţului cu amănuntul (cu excepţia mărfurilor supuse accizelor). În conformitate cu prevederile art.697 din CF, în calitate de subiecți ai impunerii sunt persoanele fizice rezidente care, fără a constitui o formă organizatorico-juridică pentru desfășurarea activității, obțin venituri din activitățile independente desfășurate în dome...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
16 October /2023 08:02
Catalogul tematic
Patenta de întreprinzător
Tags:
angajati | activitate independenta | patenta de întreprinzător
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