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  • SIMM20: Declararea impozitului pe venit de către agenții economici subiecți ai sectorului ÎMM pentru perioada fiscală 2020
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iconSIMM20: Declararea impozitului pe venit de către agenții economici subiecți ai sectorului ÎMM pentru perioada fiscală 2020

La finele anului 2019, prin Legea nr.171/2019 cu privire la modificarea unor acte legislative, au fost operate modificări la Capitolul 71 din Codul fiscal, fiind  modificat obiectul impozabil aferentă regimului fiscal  pentru agenții economici subiecți ai sectorului întreprinderilor mici şi mijlocii (IVAO).
 
Astfel, a fost extinsă sfera de aplicare a impozitului în mărime de 4% prin înlocuirea noțiunii bazei impozabile: venitul operațional a fost substituit cu venitul determinat conform contabilității financiare.


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Parascovia Cebotarenco

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The date of publishing:

19 January /2021 08:00

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Impozitul pe venit | Noutăți

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