Questions and answers
Regimul fiscal al serviciilor de consultanță (CAEM 69.20)
Entitatea „U” SRL, care aplică regimul de impozitare prevăzut de cap. 71 din Codul fiscal, prestează servicii de consultanţă fiscală şi contabilă. În anul precedent veniturile din consultanţă fiscală depăşesc 60% din venitul din vânzări. Ţinând cont de modificările operate în legislaţieîn anul 2018, urmează să stabilim dacă entitatea „U” SRL poate aplica regimul de impozitare aplicat în modul general stabilit. În conformitate cu prevederile art. 541 alin. (1) din CF, subiecţi ai impunerii sunt agenţii economici care nu sunt înregistraţi ca plătitori de TVA, cu excepţia gospodăr...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
29 November /2018 13:56
Domeniu:
Administrare fiscală | Legislație fiscală | Drepturile şi obligaţiile contribuabilului
Tags:
CAEM | consultanta fiscala | Clasificatorul Activităților din Economia Moldovei | Audit | Cod fiscal
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