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  • 5. (6.6.3.1) Care este baza impozabilă la taxa pentru unitățile comerciale și/sau de prestări servicii?
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5. (6.6.3.1) Care este baza impozabilă la taxa pentru unitățile comerciale și/sau de prestări servicii?

Baza impozabilă a taxei pentru unitățile comerciale și/sau de prestări servicii o constituie unităţile de comerţ şi/sau de prestări servicii care corespund activităţilor expuse în anexa nr.1 la Legea nr.231/2010 cu privire la comerţul interior. [modificare în Baza generalizată a practicii fiscale în temeiul modificării anexei la titlul VII la lit. e) din Codul fiscal prin Legea pentru modificarea și completarea unor acte legislative nr. 288 din 15 decembrie 2017 (publicată în Monitorul Oficial, nr.464-470/808, în vigoare 01.01.2018).

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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 13:33

Catalogul tematic

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

Tags:

baza impozabila|practica fiscala|comerţ

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