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  • Baza de aplicare a impozitului pe venit pentru agenții economici subiecți ai sectorului IMM (4%)
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Fiscal practice

iconBaza de aplicare a impozitului pe venit pentru agenții economici subiecți ai sectorului IMM (4%)

Urmează oare a fi luată în calitate de bază impozabilă cu impozitul aplicat agenților economici subiecți ai sectorului întreprinderilor mici şi mijlocii (4%), în cazul vânzării mărfii la preț mai mic de sinecost și decât cel de piață către o persoană interdependentă, afiliată sau cu care există relații specifice?     Potrivit prevederilor art.541 alin.(1) din Codul fiscal (CF), subiecţi ai impunerii  cu impozitul aplicat agenţilor economici ai sectorului IMM stabilit de Capitolul 71 al Titlului...

Igor Lazari

Igor Lazari

Natalia Arhilei

Natalia Arhilei

Institutions:

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:

23 November /2020 08:00

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Impozitul pe venit | Noutăți

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