13:46:07 09.08.2022
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IMPORTANT // Zile numărate în care agenții economici pot depune declarații cu privire la impozitul pe venit la FISC. Termen de până la 30 aprilie pentru persoanele fizice

Actualitate 02.03.2021 13:58 Vizualizări1295 Autor: Ziarul National
IMPORTANT // Zile numărate în care agenții economici pot depune declarații cu privire la impozitul pe venit la FISC. Termen de până la 30 aprilie pentru persoanele fizice
Poză simbol


Persoanele juridice și persoanele fizice care practică activitate de întreprinzător, contribuabilii care desfășoară activitate profesională, precum și persoanele fizice care desfășoară activitate independentă trebuie să depună declarații cu privire la impozitul pe venit pentru anul 2020 până la data de 25 martie 2021.

Potrivit Serviciului Fiscal de Stat, aceste declarații pot fi depuse în mod electronic sau pe suport hârtie.

Aceeași sursă precizează că agenții economici, subiecţi ai sectorului ÎMM, urmează să își declare obligațiile fiscale privind impozitul pe venit prin Darea de seamă privind impozitul pe venitul agenţilor economici subiecţi ai sectorului întreprinderilor mici şi mijlocii – forma SIMM20. Termenul-limită de achitare a impozitului pe venit este, în rate, nu mai târziu de 25 martie, 25 iunie, 25 septembrie şi 25 decembrie.

Întreprinderile agricole, gospodăriile ţărăneşti dispun de dreptul de a achita impozitul în două etape: 1/4 din sumă până la 25 septembrie şi 3/4 din această sumă până la 25 decembrie din anul fiscal.

Agenţii economici subiecţi ai sectorului întreprinderilor mici şi mijlocii, persoanele care desfăşoară activitate profesională în sectorul justiţiei şi în domeniul sănătăţii, precum și persoanele fizice ce desfăşoară activităţi independente achită impozitul pe venit la buget, în rate, trimestrial, până la data de 25 a lunii următoare trimestrului corespunzător.

Serviciul Fiscal de Stat mai reamintește că persoanele fizice care nu desfășoară activitate de întreprinzător au obligația de a depune declarația persoanei fizice cu privire la impozitul pe venit (Forma CET18) pentru anul 2020 până la 30 aprilie curent.

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