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  • Regimul fiscal al subiecţilor sectorului ÎMM pentru perioada fiscală 2022
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Fiscal practice

iconRegimul fiscal al subiecţilor sectorului ÎMM pentru perioada fiscală 2022

Regimul fiscal al agenţilor economici subiecţi ai sectorului ÎMM este reglementat de Capitolul 71 din Codul fiscal (CF).  Potrivit art. 541 alin.(1) din CF, subiecţi ai impunerii sunt agenţii economici care nu sunt înregistraţi ca plătitori de TVA, cu excepţia gospodăriilor ţărăneşti (de fermier), întreprinzătorilor individuali, precum şi agenţilor economici la care ponderea venitului pentru anul precedent din prestarea de servicii de consultanţă pentru afaceri şi management (pct. 70.22 din CAEM) este mai mare de 60% din venitul din vânzări....

Diana Rusu

Diana Rusu

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The date of publishing:

23 March /2023 12:00

Catalogul tematic

Noutăți | Administrare fiscală | Impozitul pe venit

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