Questions and answers
Ce Declaraţie urmează să depună agentul economic, în termenii stabiliţi de art. 83 alin. (6) din CF, în cazul în care se află în proces de lichidare?
La moment, conform prevederilor CF, sunt delimitate două regimuri de impunere cu impozitul pe venit a agenţilor economici (cu excepția gospodăriilor țărănești, întreprinzătorilor individuali). regimul de impozitare în modul general stabilit; regimul de impunere cu IVAO (subiecţi ai sectorului întreprinderilor mici şi mijlocii). Regimul fiscal pentru întreprinderile mici şi mijlocii se extinde asupra agenţilor economici care nu sînt înregistraţi ca plătitori de T.V.A., cu excepţia gospodăriilor ţărăneşti (de fermier) şi întreprinzătorilor individu...
Monitorul fiscal FISC.md Nr.19 2014
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
02 June /2014 17:31
Domeniu:
Impozitul pe venit
Tags:
agent economic | lichidarea întreprinderii | declaraţia
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