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iconCalcularea taxei pentru amenajarea teritoriului în cazul suspendării contractului individual de muncă

La calcularea taxei pentru amenajarea teritoriului salariații cu contractul individual de munca suspendat în circumstanţe ce nu depind de voinţa părţilor (art. 76 din Codul muncii) se includ în efectivul de salariați? Subiecți ai impunerii la taxa pentru amenajarea teritoriului (în continuare — taxa), conform art. 290 alin. (1) lit. a) din titlul VII al CF, sunt persoanele juridice sau fizice înregistrate în calitate de întreprinzător şi persoanele ce desfășoară activitate profesională în sectorul justiției, care dispun de bază impozabilă.

Ludmila Mițova

Ludmila Mițova

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The date of publishing:

04 October /2019 16:08

Catalogul tematic

Administrare fiscală | Taxele locale

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