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Calcularea taxei pentru amenajarea teritoriului în cazul suspendării contractului individual de muncă
La calcularea taxei pentru amenajarea teritoriului salariații cu contractul individual de munca suspendat în circumstanţe ce nu depind de voinţa părţilor (art. 76 din Codul muncii) se includ în efectivul de salariați? Subiecți ai impunerii la taxa pentru amenajarea teritoriului (în continuare - taxa), conform art. 290 alin. (1) lit. a) din titlul VII al CF, sunt persoanele juridice sau fizice înregistrate în calitate de întreprinzător şi persoanele ce desfășoară activitate profesională în sectorul justiției, care dispun de bază impozabilă. Obiect...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
04 October /2019 16:08
Domeniu:
Administrare fiscală | Taxele locale
Tags:
Taxe locale | efectiv | amenajare teritoriu | monitorul.fisc.md
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