Case studies
Impozitul pe venit: regimul fiscal la depășirea plafonului livrărilor de 1,2 mil. lei, scutite de TVA fără drept de deducere
Studiu de caz. Entitatea desfășoară activitate în domeniul sănătății și obţine venituri exclusiv din acordarea serviciilor medicale populației. În primul an de activitate, entitatea depășește plafonul livrărilor de 1,2 mil. lei, însă nu se înregistrează în calitate de plătitor de TVA, întrucât toate livrările sunt scutite de TVA fără drept de deducere. Totodată, cu referire la impozitul pe venit, entitatea aplică regimul fiscal al agenţilor economici subiecţi ai sectorului ÎMM (capitolul 71). Apare &...
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The date of publishing:
28 February /2023 08:00
Catalogul tematic
T.V.A. | Impozitul pe venit | Noutăți
Tags:
impozit pe venit | drept de deducere | T.V.A | regim fiscal | servicii medicale
1 comments
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sara foster
03 March /2023 11:58
Thanks for information..