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  • Declarația cu privire la impozitul pe venit (forma VEN 12) în cazul întreprinderilor municipale
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iconDeclarația cu privire la impozitul pe venit (forma VEN 12) în cazul întreprinderilor municipale

Urmează să depună întreprinderea municipală (ÎM) Declarația cu privire la impozitul pe venit (forma VEN 12) dacă aceasta nu a desfășurat activitate ce generează obligații de achitare a impozitului pe venit?
 


Conform prevederilor art. 83 alin. (2) lit. c) din CF, persoanele juridice rezidente, inclusiv cele specificate la art. 512 și 513din CF, cu excepţia autorităţilor publice şi instituţiilor publice, indiferent de prezenţa obligaţiei privind achitarea impozitului sunt obligate să prezinte Declarația cu...

Daniela Gulea

Daniela Gulea

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:

14 March /2022 08:03

Catalogul tematic

Impozitul pe venit | Dare de seamă fiscală | Legislație fiscală

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