Electronic services
Unele precizări privind depunerea dărilor de seamă în mod electronic de către organizațiile necomerciale
În conformitate cu prevederile art. 187 alin. (21) din Codul fiscal nr.1163/1997 (în continuare – Cod), dările de seamă fiscale se prezintă în mod electronic obligatoriu aferent perioadelor fiscale începând din 1 ianuarie 2023 de către toți contribuabilii subiecți ai impunerii conform art. 5 pct. 2) din Cod, indiferent de numărul de salariați, cu excepția persoanelor fizice care nu desfășoară activitate de întreprinzător pentru care prezentarea dărilor de seamă utilizând metodele automatizate de raportare elec...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
18 July /2024 08:00
Catalogul tematic
Contribuabil | Servicii electronice | Noutăți fiscale
Tags:
organizatie necomerciala | certificat electronic | Dări de seamă
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