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  • Sectorul ÎMM: baza impozabilă a veniturilor obținute în anul 2020
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Fiscal practice

iconSectorul ÎMM: baza impozabilă a veniturilor obținute în anul 2020

În luna decembrie 2019 întreprinderea „A” neplătitoare de ТVА ce aplică IVAO а încheiat un contract de vânzare a unui bun imobil și a primit o sumă în calitate de avans, însă, din anumite motive obiective, eliberarea facturii fiscale și înregistrarea de către cumpărător a dreptului de proprietate la organele cadastrale au avut loc în ianuarie 2020. Este de menționat că livrarea bunului imobil nu constituie activitatea de bază a întreprinderii. Ținând cont de faptul că, începând cu 1 ianuarie 2020, au intrat în vigoare noile prevederi...

Diana Rusu

Diana Rusu

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The date of publishing:

28 May /2020 08:00

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Impozitul pe venit | Administrare fiscală | Noutăți

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