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  • Modificarea perioadei fiscale cu privire la impozitul pe venit și obligațiile aferente ale contribuabilului
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Legal advice

iconModificarea perioadei fiscale cu privire la impozitul pe venit și obligațiile aferente ale contribuabilului

Regula generală în privința perioadei fiscale cu privire la impozitul pe venit este că o perioadă fiscală privind impozitul pe venit reprezintă anul calendaristic, la încheierea căruia se determină venitul impozabil și se calculează suma impozitului care trebuie achitată.   Pentru întreprinderile nou-create, perioadă fiscală se consideră perioada de la data înregistrării întreprinderii până la finele anului calendaristic. În anumite situații sunt prevăzute reguli speciale privind determinarea...

Valeria Sorocean

Valeria Sorocean

Monitorul fiscal FISC.md Nr. 5 (60) 2020

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

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

20 August /2020 08:44

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Legislație fiscală

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