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Aplicare sistem de impozitare pe venitul microintreprinderilor incepand cu 1 aprilie 2025

valabil la 28 Feb 2025Conform legislatiei in vigoare!
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: Va rugam sa ne specificati daca o firma infiintata pe 20.01.2025 ca si platitoare de impozit pe profit, daca la data de 31 martie va avea salariati, poate sa devina incepand cu 1 aprilie platitoare de impozit pe veniturile microintreprinderii.

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Nu
Cod CAEN: 4322

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Fa-ti un CONT de TESTARE GRATUITA completand formularul de mai jos. (Poti vedea exemple de raspunsuri cu un Click AICI)

Atentie la data valabilitatii intrebarii!
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Intrebari similare din categoria Micro

14Mar2025

Repartizare profit microintreprindere

de Elena Popescu valabil la 14 Mar 2025
Intrebare: La o microintreprindere, repartizarea profitului pentru acoperirea pierderilor din anii precedenti se face tot cu 70% pe ultimii 5 ani?
26Feb2025

Microintreprinderi. Intreprinderi legate

de Dana Hristu valabil la 26 Feb 2025
Intrebare: O persoana fizica infiinteaza in anul 2025 o societate cu raspundere limitata (SRL), fiind asociat unic si intentioneaza sa faca angajari in termen de 30 de zile de la infiintare. Aceasta persoana fizica are si calitatea de administrator la firma sotului, dar si calitatea de membru fondator si presedinte la o ONG care are atat activitate economica, cat si activitate fara scop patrimonial.Poate ...
14Feb2025

Situatii privind iesirea din sistemul de impunere pe veniturile microintreprinderilor in cursul anului

de Nicolae Liviu valabil la 14 Feb 2025
Intrebare: S.R.L. indeplineste conditiile de microintreprindere (2 salariati, sub 250.000 euro CA, s-a depus D700 in luna ianuarie 2025 pentru modificarea vectorului fiscal din profit in micro). Din pacate, din lipsa de comunicare, asociatul firmei a precizat ca doreste sa ramana platitor de impozit pe profit.Exista vreo optiune pentru trecerea societatii de la micro (3%) la impozit pe profit, in decursul ...
13Feb2025

Intreprinderi legate. Calcul plafon venituri

de Monica Cernea valabil la 13 Feb 2025
Intrebare: O persoana fizica:- Detine 50% din SRL A, care este platitoare de impozit pe profit din 01.01.2023.- Intentioneaza sa infiinteze in 2025 SRL B, in care va detine 100%.- Nu mai detine parti sociale in alte entitati din Romania si nici alte drepturi/roluri.SRL A prezinta la 31.12.2024:- Venituri din inchiriere (cont 706): 190.000 lei.- Diferente de curs valutar (venituri si cheltuieli) cu ...
11Feb2025

Creditare societate

de Nicolae Liviu valabil la 11 Feb 2025
Intrebare: Sunt administrator al unei societati comerciale si, la inceputul acesteia, acum 4 ani, am adus un aport pentru a realiza investitii necesare desfasurarii activitatii de reparatii auto. Aceasta suma, reprezentand aportul, se afla in contul 4551, iar pana acum nu am reusit sa o returnez catre administrator. Ce ma sfatuiti din punct de vedere legal sa fac cu aceasta suma?
02Feb2025

Corectarea erorilor privind contractul de munca si mentinerea statutului de microintreprindere

de Liviu Sapunaru valabil la 02 Feb 2025
Intrebare: La o firma, platitoare de impozit pe microintreprindere, s-a inregistrat eronat in REVISAL din decembrie 2023 un contract de munca pentru un angajat cu timp partial de 2 ore, in loc de 8 ore, cu un salariu brut de 11.900 RON. In acelasi timp, in decembrie 2023 era inregistrat si un contract de mandat pentru administrator, cu salariul minim pe economie. Incepand cu ianuarie 2024, a ramas activ ...
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
1954
1955
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1958
1959
1960
1961
1962
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2036
2037
2038
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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5
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11
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31
1
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5
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