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Questions and answers
Reorganizarea GȚ în SRL: declararea obligațiilor privind impozitul pe venit
În anul 2021, gospodăria țărănească „X”, plătitoare a TVA, deoarece nu respecta condițiile din art. 3 alin. (2) din CF a fost lichidată, iar drept consecință a fost creată o SRL, astfel având loc reorganizarea GȚ în SRL. În cazul examinat, care este modalitatea de declarare a obligațiilor privind impozitul pe venit pentru anul 2021? Pentru început e necesar de menționat că, în baza art. 3 alin. (2) din Legea privind gospodăriile ţărănești (de fermier) nr. 1353-XIV din 03.11.2000 (Legea nr. 1353/2000), suprafa...
Monitorul fiscal FISC.md nr.7 (70) 2021
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The date of publishing:
09 December /2021 08:01
Catalogul tematic
Impozitul pe venit | Dare de seamă fiscală | Legislație fiscală | Obligație fiscală
Tags:
VEN12 | GT | impozit pe venit | declaraţia | obligaţie fiscală
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