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  • Corectitudinea calculării și achitării impozitului pe venit din activitatea operațională în cazul lichidării entității
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Fiscal practice

iconCorectitudinea calculării și achitării impozitului pe venit din activitatea operațională în cazul lichidării entității

Împrumuturile de la fondator reprezintă sau nu venituri din activitatea operaţională? Fondatorul întreprinderii X a decis lichidarea entității. În condițiile art. 121 alin. (3) din Codul fiscal (CF), pentru agentul economic care a adoptat decizia de lichidare pe parcursul anului calendaristic, perioadă fiscală se consideră:

Tatiana Mămăligă

Tatiana Mămăligă

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The date of publishing:

08 October /2019 12:52

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Impozitul pe venit | Administrare fiscală | Noutăți

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