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  • Biroul Asociat de Avocați are obligaţia de a achita taxa pentru amenajarea teritoriului şi de a prezenta darea de seamă privind obligațiile fiscale calculate?
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Biroul Asociat de Avocați are obligaţia de a achita taxa pentru amenajarea teritoriului şi de a prezenta darea de seamă privind obligațiile fiscale calculate?

Începând cu 01.01.2017, persoanele care desfășoară activitate profesională în sectorul justiției și dispun de bază impozabilă, sunt subiecți ai impunerii la taxa pentru amenajarea teritoriului, precizează Serviciul Fiscal de Stat.

 

Respectiv, Biroul Asociat de Avocați în calitate de persoana juridică care desfășoară activitate profesională în sectorul justiției și dispune de bază impozabilă la taxa pentru amenajarea teritoriului, devine subiect al impunerii și are obligația de calculare a taxei, în funcție de baza impozabilă şi de cotele acesteia, stabilite de către autoritățile deliberative a administrației publice locale.

 

Obligațiile fiscale calculate la taxa menţionată se prezintă în Darea de seamă pe taxele locale (Forma TL13) și se achită, semestrial, până la data de 25 a lunii imediat următoare semestrului gestionar.

Sursa: https://sfs.md/ro

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Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

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The date of publishing:

30 January /2025 07:54

Catalogul tematic

Avocat | Taxele locale

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