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  • Politica bugetar-fiscală 2025
  • Video: Extinderea categoriei subiecților ce urmează să depună dări de seamă unificate
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Politica bugetar-fiscală 2025

Video: Extinderea categoriei subiecților ce urmează să depună dări de seamă unificate

Modificările la CF, operate prin politica bugetar-fiscală ce vor intra în vigoare din 1 ianuarie 2025, vizează și pct. 91) al art. 129, în partea ce ține de condiția ce urmează a fi întrunită de către  contribuabil pentru a prezenta darea de seamă fiscală unificată, prin extinderea nr. de salariați.

 

Prin urmare începînd cu 01.01.25, contribuabilul care dispune pe parcursul perioadei fiscale de un  număr mediu anual de salariaţi ce nu depăşeşte 5 unităţi (comparativ cu 3 unități aferent anului 2024) şi care nu sunt înregistraţi ca plătitori de TVA, vor prezenta darea de seamă fiscală unificată forma UNIF 21.

 

A/2024

A/2025

Darea de seamă unificată UNIF 21

Numărul mediu anual de salariați

3 unități, inclusiv

5 unități, inclusiv
 
Articole de referință-
https://monitorul.fisc.md/politica-bugetar-fiscala-si-vamala-pentru-anul-2025.-principalele-masuri/ 
https://monitorul.fisc.md/extinderea-categoriei-subiectilor-eligibili-pentru-depunerea-darii-de-seama-unificate/

 

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The date of publishing:

09 October /2024 00:10

Catalogul tematic

Contribuabil | Impozitul pe venit

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