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  • 10. (6.2.4.5) Se includ în calcul, la determinarea bazei impozabile a taxei pentru amenajarea teritoriului, acţionarii societăţii pe acţiuni, care nu sunt salariaţi în cadrul societăţii şi nu sunt nici fondatori?
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10. (6.2.4.5) Se includ în calcul, la determinarea bazei impozabile a taxei pentru amenajarea teritoriului, acţionarii societăţii pe acţiuni, care nu sunt salariaţi în cadrul societăţii şi nu sunt nici fondatori?

Arhiva Nu, la determinarea bazei impozabile a taxei pentru amenajarea teritoriului, acţionarii societăţii pe acţiuni care nu activează în cadrul societăţii ca salariaţi şi nu sunt nici fondatori nu se vor include în calcul, deoarece baza impozabilă a taxei pentru amenajarea teritoriului o constituie numărul mediu scriptic trimestrial al salariaţilor şi/sau fondatorii întreprinderilor în cazul în care aceştia activează în întreprinderile fondate, însă nu sînt incluşi în efectivul trimestrial de salariaţi (art. 291 alin. (1) lit. a) Codul fiscal), dar nu şi persoanele care nu sunt nici salariaţi şi nici fondatori în cadrul societăţii.

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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:

06 March /2018 13:39

Catalogul tematic

Noutăți fiscale | Administrare fiscală | Legislație fiscală | Taxele locale

Tags:

baza impozabila | taxa | amenajare teritoriu | salariati | Cod fiscal | societate | fondatori

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