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  • Tatiana Mămăligă

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Tatiana Mămăligă

Tatiana Mămăligă - specialistă în evidență contabilă, analiză financiară, control fiscal și prețuri de transfer

publicitate: 300x250 px

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21 January /2026 06:45

Tatiana Mămăligă

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20 November /2025 06:42

Tatiana Mămăligă

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

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:

08 October /2019 10:52

Tatiana Mămăligă

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