Fiscal practice
Prezentarea SIMM20 pentru perioada fiscală 2023
Regimul fiscal al agenţilor economici subiecţi ai sectorului întreprinderilor mici și mijlocii (SIMM) este reglementat de Capitolul 71 al Titlului II din CF. Cine aplică regimul SIMM? Pentru început, este de menționat că subiecți ai impunerii cu regimul SIMM sunt agenții economici care nu sunt înregistrați ca plătitori de TVA, cu excepția gospodăriilor țărănești (de fermier), întreprinzătorilor individuali, precum și agenților economici la care ponderea venitului pentru anul precedent din prestarea de s...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
13 March /2024 08:00
Domeniu:
Noutăți fiscale
Tags:
venit | agent economic | SIMM20 | perioada fiscală
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