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Questions and answers
29.1.6.2.22 Au obligația să prezinte lunar Darea de seamă IPC21 cu indicele „0”, întreprinderile individuale care nu au persoane angajate prin contract individual de muncă?
Întreprinderile individuale care nu au persoane angajate prin contract individual de muncă umrează să prezinte anual (pînă la data de 15 ianuarie a anului următor celui de gestiune) Darea de seamă privind calcularea contribuţiilor de asigurări sociale de stat obligatorii şi evidenţa nominală a asiguraţilor în sistemul public de asigurări sociale (Forma CAS18-AN), aprobată prin Ordinul Ministerului Finanţelor nr.126 din 04.10.2017.
Prin urmare, în lipsa persoanelor angajate, nu apare obligația de a prezenta lunar Forma IPC21 cu indicele „0”. (Modificare în Baza generalizată a practicii fiscale în temeiul Ordinului Ministerului Finanțelornr.94 din 30.07.2020).
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The date of publishing:
08 June /2021 07:56
Catalogul tematic
Dare de seamă fiscală | IPC21
Tags:
dare de seamă | IPC21 | contract de munca
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