| Articolul precedent |
| Articolul urmator |
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| Căutarea după subiecte similare conform CZU |
| 657.446:336.2 (4) |
| Contabilitate (941) |
| Venituri publice (478) |
 SM ISO690:2012COJOCARI, Vadim. Calcularea, contabilizarea şi declararea impozitului pe venit achitat în rate. In: Contabilitate : Lucrări ştiinţifice, 27 septembrie 2013, Chișinău. Chişinău Republica Moldova: Universitatea Agrară de Stat din Moldova, 2013, Vol.32, pp. 81-84. ISBN 978-9975-64-244-6. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitate Vol.32, 2013 |
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Simpozionul "Agricultura Modernă – Realizări şi Perspective" Chișinău, Moldova, 27 septembrie 2013 | ||||||
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| CZU: 657.446:336.2 | ||||||
| Pag. 81-84 | ||||||
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| Rezumat | ||||||
Since 2012, taxpayers with juridical person status are required to calculate and pay the income tax to the budget by installments. But not all entities have this obligation. For example, the enterprises that have been subject to withholding tax on income payments in accordance with article 89 of the Tax Code do not pay income tax by installments. Therefore, it is necessary to examine the mechanism, principles, and term of payment of the income tax as well as the method to penalize taxpayers for nonpayment or incomplete payment. |
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| Cuvinte-cheie accounting, Income tax by installments, Method of payment, Payment term, The declaration on income tax |
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