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  • Обязан ли хозяйствующий субъект, который ранее применял налоговый режим для субъектов малых и средних предприятий, согласно гл. 71 НК, и который с момента регистрации в качестве плательщиков НДС перешел на общеустановленный порядок налогообложения, уплачивать подоходный налог в рассрочку, если предприятие создано в данном налоговом периоде?
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Questions and answers

iconОбязан ли хозяйствующий субъект, который ранее применял налоговый режим для субъектов малых и средних предприятий, согласно гл. 7<sup>1</sup> НК, и который с момента регистрации в качестве плательщиков НДС перешел на общеустановленный порядок налогообложен

Действительно, хозяйствующие субъекты, ставшие в течение декларируемого налогового периода плательщиками НДС, применяют общеустановленный налоговый режим с момента регистрации в качестве плательщика НДС, согласно положениям ч. (4) ст. 541 НК.

Monitorul fiscal FISC.md Nr.16 2013

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The date of publishing:

06 November /2013 14:32

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Tags:

налоговый режим | малые предприниматели | НДС | подоходный налог

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