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  • 1. (29.2.9.16) În cazul încetării activității în decursul anului sau pînă la finele anului calendaristic, care va fi suma limită a impozitului pe venit necesară achitării?
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1. (29.2.9.16) În cazul încetării activității în decursul anului sau pînă la finele anului calendaristic, care va fi suma limită a impozitului pe venit necesară achitării?

Potrivit art. 6911 alin.(3) din Codul fiscal, pentru contribuabilii care încetează activitatea pe parcursul perioadei fiscale, cota impozitului pe venit constituie 1% din obiectul impunerii, dar nu mai puţin de 250 de lei pentru fiecare lună în care a desfăşurat activitate. [Completare în Baza generalizată a practicii fiscale în temeiul aprobării Legii nr.229 din 01.11.2018 (publicată în Monitorul Oficial nr. 441-447/705 din 30.11.2018)]

Institutions:

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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1476 views

The date of publishing:

13 December /2018 12:40

Catalogul tematic

Impozitul pe venit | Legislație fiscală | Administrare fiscală

Tags:

an calendaristic|obiectul impunerii

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