Questions and answers
Activitatea independentă în comerţ în cazul realizării cafelei și ceaiului
Este în drept persoana fizică care vinde ceai și cafea să desfășoare activitate independentă? Conform art.5 pct. 361) din Codul fiscal (CF) activităţi independente reprezintă activităţi de comerţ desfăşurate de către o persoană fizică rezidentă doar în mod individual, fără a constitui o formă organizatorico-juridică, în urma desfăşurării cărora se obţine venit. Capitolul 102 ,,Regimul fiscal al persoanelor fizice ce desfăşoară activităţi independente” al CF prevede că regimul respectiv se aplică numai activităţilor independente desfăş...
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The date of publishing:
02 August /2022 08:10
Domeniu:
Persoana fizică | Impozitul pe venit
Tags:
persoana fizică | activitate independenta | impozit pe venit
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