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  • Начисление и декларирование амортизации индивидуальными предпринимателями за 2018 год: некоторые аспекты
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Fiscal practice

iconНачисление и декларирование амортизации индивидуальными предпринимателями за 2018 год: некоторые аспекты

В соответствии со ст. 43 ч. (1) главы V Закона о введении в действие разделов I и II Налогового кодекса (НК) (Закон №1164/1997) для субъектов, указанных в ст. 42 данной главы (в т. ч. и индивидуальных предпринимателей) налоговый период по подоходному налогу за 2018 г. делится на два отдельных этапа. Индивидуальные предприниматели (ИП) в силу специфики налогового режима 2018 г. определяют обязательства по подоходному налогу отдельно для первого и для второго этапов: по состоянию на 30 сентября и 31 декабря 2018 г., соответственно.

Galina Șpac

Galina Șpac

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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:

13 June /2019 09:15

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Noutăți | Legislație fiscală | Contabilitate

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