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  • (ro/ru) Reflectarea corectă a codului genului principal de activitate aferent versiuni CAEM (Rev.2) în Darea de seamă fiscală (forma IPC18)
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SFS monitor

(ro/ru) Reflectarea corectă a codului genului principal de activitate aferent versiuni CAEM (Rev.2) în Darea de seamă fiscală (forma IPC18)

Serviciul Fiscal de Stat atrage o deosebită atenție contribuabililor asupra corectitudinii completării în Darea de seamă (forma IPC18) a codului genului principal de activitate conform prevederilor ultimei versiuni a CAEM (Rev2), pentru a exclude cazurile de prezentare eronată a dării de seamă menționate. Reiterăm că începând cu 1 ianuarie 2014, prin Hotărârea Colegiului Biroului National de Statistică nr.20 din 29 decembrie 2009, a fost pus în aplicare Clasificatorul activităților din Economia Moldovei, Rev.2, care a substituit Clasificatorul aprobat în anul 2005. Respectiv, pentru perioadele fiscale începând cu anul 2015, contribuabilii urmează să indice în formularele dărilor de seamă fiscale, în care este prevăzută indicarea obligatore а codul genului principal de activitate codul ce corespunde versiuni CAEM în vigoare(Rev.2). Отражение в налоговом Отчете (Форма IPC18) кода основного вида деятельности согласно новой версии КЭДМ (Рeв.2). Государственная налоговая служба обращает особое внимание налогоплательщиков на необходимость правильного заполнения кода основного вида деятельности в Отчете IPC18 во избежание ошибочного представления вышеуказанного Отчета. Напоминаем, что, начиная с 1 января 2014 г., на основании Решения Коллегии Национального бюро статистики №20 от 29 декабря 2009 г., вступил в действие Классификатор видов экономической деятельности Молдовы, (Рев.2), заменив Классификатор, утвержденный в 2005 г. Соответственно, за налоговые периоды начиная с 2015 г., налогоплательщики обязаны заполнять в налоговых отчетах, в которых требуется указание кода основного вида деятельности, код, соответствующий последней версии КЭДМ (Рeв.2).

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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:

25 June /2018 09:32

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IPC18|CAEM|SFS

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