Questions and answers
Care este regimul fiscal aplicat de rezidenţii zonelor economice libere, în cazul în care aceştia fac parte din businessul mic şi mijlociu şi ar putea fi trataţi ca subiecţi ai IVAO?
Regimul fiscal al rezidenţilor zonelor economice libere este reglementat de prevederile art. 49 din CF. Totodată, regimul fiscal al agenţilor economici subiecţi ai sectorului întreprinderilor mici şi mijlocii este reglementat de prevederile capitolului 71 din CF. În conformitate cu prevederile art. 1 alin. (1) al Legii nr. 440 din 27.07.2001 cu privire la zonele economice libere, zonele economice libere (zonele antreprenoriatului liber), denumite in continuare zone libere, sînt părţi ale teritoriului vamal al Republicii Moldova, separate din punct...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 March /2014 20:14
Catalogul tematic
Impozitul pe venit | Persoană juridică
Tags:
rezidenții | IVAO
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