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  • Учредитель-администратор ООО и сбор на благоустройство территорий
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Questions and answers

iconУчредитель-администратор ООО и сбор на благоустройство территорий

Физическое лицо является учредителем и администратором ООО. Следует ли соответствующего учредителя-администратора включить в налогооблагаемую базу по сбору на благоустройство территорий? Субъектами налогообложения по сбору на благоустройство территорий (далее – сбор), согласно лит. а) ст. 290 Налогового кодекса, являются юридические или физические лица, зарегистрированные в качестве предпринимателей, лица, осуществляющие профессиональную деятельность в сфере правосудия, которые имеют налогооблагаемую базу.

Ludmila Mițova

Ludmila Mițova

Monitorul fiscal FISC.md nr.3 (73) 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.
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The date of publishing:

11 April /2022 08:00

Catalogul tematic

Taxele locale | Legislație fiscală

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