Questions and answers
Este obligat contribuabilul care, nu a fost radiat din Registrul de stat, de a prezenta Declaraţia cu privire la impozitul pe venit (Forma VEN12) pentru perioada anului fiscal?
În conformitate cu art. 121 alin. (3) din Codul fiscal, pentru întreprinderile lichidate sau reorganizate, perioadă fiscală se consideră perioada de la începutul anului calendaristic pînă la data radierii întreprinderii din Registrul de stat al întreprinderilor şi organizaţiilor. Prin urmare, contribuabilii urmează să prezinte inspectoratului fiscal teritorial toate dările de seamă fiscale pînă la momentul radierii acestuia din Registrul de stat. De asemenea, ţinem să menţionăm că pînă la radierea entităţii din Registru menţionat, inspectoratul fiscal terito...
Monitorul fiscal FISC.md Nr.14 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
12 July /2013 16:06
Domeniu:
Impozitul pe venit
Tags:
Impozitul pe venit | declaratie
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