1. (29.6.15) Care este modalitatea de prezentare a dării de seamă anuale (forma UNIF) pentru perioada fiscală 2018?

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1. (29.6.15) Care este modalitatea de prezentare a dării de seamă anuale (forma UNIF) pentru perioada fiscală 2018?

Questions and answers

1. (29.6.15) Care este modalitatea de prezentare a dării de seamă anuale (forma UNIF) pentru perioada fiscală 2018?

Pentru determinarea obligaţiilor fiscale aferente impozitului pe venit din activitate pentru perioada fiscală 2018, Întreprinzătorul individual (numărul de salariaţi până la 3 persoane) prezintă darea de seamă unificată distinct, după cum urmează:

Darea de seamă unificată (formularul UNIF14) aprobată prin Ordinul IFPS nr.1804 din 30.12.2014, conform cotelor stabilite la art.15 lit.a) din Codul fiscal – pentru etapa I;
Darea de seamă fiscală unificată (formularul UNIF 18) aprobată conform Ordinului SFS nr.456 din 08.09.2018, conform cotelor stabilite la art.15 lit.a) din Codul fiscal - pentru etapa II.

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The date of publishing:

21 December /2018 07:50

Catalogul tematic

Administrare fiscală | Dare de seamă fiscală | Noutăți | Legislație fiscală

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