Questions and answers
Alegerea regimului de impozitare
Conform art. 54.1 din Codul Fiscal,” (3) agenţii economici menţionaţi la alin.(1) pot alege regimul de impozitare prevăzut de prezentul capitol sau regimul de impozitare aplicat în modul general stabilit dacă aceştia, conform situaţiei din data de 31 decembrie a perioadei fiscale precedente perioadei fiscale de declarare, au obţinut venit din activitatea operaţională din livrări scutite de T.V.A. sau din livrări scutite şi impozabile cu T.V.A. în sumă de până la 1,2 mil. lei, cu condiţia că livrările scutite de T.V.A. depăşesc 50% din cele impozabile cu T.V.A. ...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
27 January /2018 08:13
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală | Noutăți fiscale
Tags:
Cod fiscal | regim de impozitare | TVA | perioada fiscală | agent economic
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