Case studies
Proprietatea privată ca activ de capital
Identificarea activelor de capital este necesară în scopul determinării corecte a obligațiilor fiscale la înstrăinarea acestora, adică la calcularea și declararea în modul cuvenit a impozitului pe venit, precum și în scopul îndeplinirii corecte a obligațiilor de reținere a impozitului la sursa de plată de către subiecții prevăzuți la art.90 alin.(1) din Codul Fiscal. Uneori însă este dificil de a stabili dacă anumite bunuri pot fi clasificate ca active de capital în sensul prevederilor legislației în vigoare...
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The date of publishing:
26 October /2020 07:36
Catalogul tematic
Legislație fiscală | Noutăți | Administrare fiscală
Tags:
activ de capital | proprietate privata | activitate de intreprinzator
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