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  • 13. (32.1.37) Poate fi suspendată activitatea independentă?
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13. (32.1.37) Poate fi suspendată activitatea independentă?

În conformitate cu art. 5 pct. 362) din Codul fiscal, activitatea independentă reprezintă activitate de comerț desfășurată de către o persoană fizică rezidentă doar în mod individual, fără a constitui o formă organizatorico-juridică, în urma desfășurării căreia se obține venit. Conform prevederilor capitolului 102 din Codul fiscal, regimul fiscal al persoanelor fizice ce desfășoară activitate independentă stabilește doar înregistrarea și încetarea activității independente. Totodată prevederile Legii nr. 220-XVI din 19 octombrie 2007 privind înregistrarea de stat a persoanelor juridice și a întreprinzătorilor individuali reglementează suspendarea/reluarea activității doar în cazul contribuabililor cu statut de persoană juridică. Astfel, urmare a celor relatate legislația în vigoare nu prevede regimul de suspendare a activității desfășurate de persoane fizice, inclusiv și a activității independente.

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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.
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The date of publishing:

29 December /2017 13:48

Catalogul tematic

Persoana fizică | Noutăți fiscale | Legislație fiscală | Persoană juridică | Administrare fiscală

Tags:

activitate independenta|Codul fiscal

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