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  • 2. (29.2.9.11) Care este perioada fiscală pentru care se determină venitul din activitatea independentă?
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2. (29.2.9.11) Care este perioada fiscală pentru care se determină venitul din activitatea independentă?

Potrivit art. 699 alin. (1) din Codul fiscal, prin perioadă fiscală se înţelege anul calendaristic la a cărui încheiere se determină venitul din activitate. De asemenea, potrivit alin. (2) al articolului, pentru contribuabilii care iniţiază activitatea în cursul perioadei fiscale, perioadă fiscală se consideră perioada de la data înregistrării contribuabilului în Registrul fiscal de stat, în conformitate cu art. 6913, şi pînă la încetarea activității în decursul anului sau pînă la finele anului calendaristic. Pentru contribuabilii care încetează activitatea în cursul perioadei fiscale, perioadă fiscală se consideră perioada de la începutul anului calendaristic şi pînă la data radierii contribuabilului din Registrul fiscal de stat (art. 699 alin. (3) din Codul fiscal).

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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:

05 December /2017 11:30

Catalogul tematic

Administrare fiscală | Noutăți fiscale | Impozitul pe venit | Legislație fiscală

Tags:

perioada fiscală|contribuabil|venit|an calendaristic

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