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  • О подоходном налоге при отсутствии какой-либо деятельности субъекта, зарегистрировавшего независимую деятельность
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iconО подоходном налоге при отсутствии какой-либо деятельности субъекта, зарегистрировавшего независимую деятельность

Физическое лицо – резидент РМ, зарегистрировавшее в ГНС независимую деятельность, в силу определённых причин перестало осуществлять коммерческую деятельность в области розничной торговли. Данный факт подтверждается отсутствием каких-либо операций, отражённых в ККМ. Значит ли это, что, в условиях отсутствия независимой деятельности и, соответственно, налогооблагаемого дохода, отсутствует и обязательство по уплате подоходного налога?

Igor Lazari

Igor Lazari

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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:

27 May /2019 11:27

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Impozitul pe venit | Administrare fiscală | Noutăți

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