Questions and answers
Declarația cu privire la impozitul pe venit (forma VEN 12) în cazul întreprinderilor municipale
Urmează să depună întreprinderea municipală (ÎM) Declarația cu privire la impozitul pe venit (forma VEN 12) dacă aceasta nu a desfășurat activitate ce generează obligații de achitare a impozitului pe venit? Conform prevederilor art. 83 alin. (2) lit. c) din CF, persoanele juridice rezidente, inclusiv cele specificate la art. 512 și 513din CF, cu excepţia autorităţilor publice şi instituţiilor publice, indiferent de prezenţa obligaţiei privind achitarea impozitului sunt obligate să prezinte Declarația cu priv...
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The date of publishing:
14 March /2022 08:03
Domeniu:
Impozitul pe venit | Dare de seamă fiscală | Legislație fiscală
Tags:
VEN 12 | declaraţia | impozit pe venit | intreprindere municipala
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