Entrepreneur's patent / activitatea independentă
Efectuarea achitării la expirarea termenului de valabilitate a patentei de întreprinzător
Persoana fizică patentară a prestat servicii unei persoane juridice în anul 2016. Achitarea pentru serviciile prestate are loc în anul 2017, dar patenta nu mai este valabilă. Persoana juridică va reține impozit din venitul îndreptat în folosul persoanei fizice? Potrivit prevederilor art. 44 alin. (1) lit. c) din Codul fiscal, pentru persoanele juridice recunoașterea atît a venitului cît și a cheltuielilor se va efectua în conformitate cu contabilitatea de angajamente. Astfel, indiferent în ce perioa...
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The date of publishing:
05 March /2018 15:46
Catalogul tematic
Noutăți fiscale | Persoana fizică | Legislație fiscală
Tags:
Cod fiscal | termen de valabilitate | patenta de întreprinzător | perioada fiscală
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