Justice sector
Se va aplica amendă pentru neînregistrarea în calitate de contribuabil TVA pentru cabinetul avocatului care a prestat servicii în 12 luni consecutive mai mult de 1,2 mil. lei?
În conformitate cu art.93 pct.4) din Codul fiscal, livrare (prestare) de servicii reprezintă activitate de prestare a serviciilor materiale şi nemateriale, de consum şi de producţie, inclusiv darea proprietăţii în arendă, locaţiune, uzufruct, leasing operaţional, transmiterea cu plată / gratuită a drepturilor privind folosirea oricăror mărfuri, obiecte ale proprietăţii industriale şi obiecte ale dreptului de autor şi ale drepturilor conexe; activitate de executare cu plată / gratuită a lucrărilor de construcţii şi montaj, de reparaţie, de cerc...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
01 November /2023 08:02
Domeniu:
T.V.A.
Tags:
cabinetul avocatului | T.V.A
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