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  • Declararea veniturilor și cheltuielilor obținute în proces de lichidare a agentului economic – subiect al sectorului ÎMM
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iconDeclararea veniturilor și cheltuielilor obținute în proces de lichidare a agentului economic – subiect al sectorului ÎMM

Agentul economic – subiect al sectorului întreprinderilor mici şi mijlocii (ÎMM) a decis să înceteze activitatea. Dat fiind faptul că situația  financiară pentru anul de gestiune permite repartizarea profitului nerepartizat pentru anul 2021,  sub formă de dividende, acestea au fost repartizate în conformitate cu decizia adunării generale a  acționarilor. Concomitent, au fost realizate bunurile  imobile ce le deținea entitatea. Urmează acestea a  fi incluse în obiectul impunerii în condițiile în care  comercializarea bunurilor nu constituie o...

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md nr.2 (72) 2022

Institutions:

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.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

07 February /2022 08:01

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Impozitul pe venit | Dare de seamă fiscală

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