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Firmele care platesc anticipat impozitul pe profit vor primi bonificatie de 5% sau 10%. Bonificatie de 10% si pentru microintreprinderi

27 Mar 2020


Redam mai jos comunicatul de presa emis de Ministerul de Finante in 26.03.2020:

Contribuabilii platitori de impozit pe profit, indiferent de sistemul de declarare si plata, care platesc impozitul datorat pentru trimestrul I al anului 2020, respectiv pentru plata anticipata aferenta aceluiasi trimestru, pana la termenul scadent de 25 aprilie 2020 inclusiv, beneficiaza de o bonificatie de 5% sau 10%, calculata asupra impozitului pe profit datorat.

Pentru plata impozitului pe veniturile microintreprinderilor aferent trimestrului I al anului 2020, pana la data de 25 aprilie 2020 inclusiv, contribuabilii beneficiaza de o bonificatie de 10% calculata asupra impozitului datorat pentru trimestrul respectiv.

Marii contribuabili vor avea o bonificatie de 5%, in timp ce contribuabilii mici si mijlocii vor beneficia de o reducere a impozitului datorat cu 10%.

Prevederile se aplica in mod corespunzator si pentru contribuabilii care au optat pentru un an fiscal diferit de anul calendaristic, daca platesc impozitul datorat pentru trimestrul/plata anticipata trimestriala pana la termenul scadent cuprins in perioada 25 aprilie-25 iunie 2020.

Bonificatiile se vor aplica si pentru companiile de turism si de alimentatie publica, privind impozitul specific unor activitati, pentru impozitul pe profit aferent trimestrului I al anului 2020.

Contribuabilii determina impozitul pe profit/impozitul pe veniturile microintreprinderilor, de plata, prin scaderea din impozitul datorat a bonificatiei calculata potrivit actului normativ aprobat.

Pentru platitorii de impozit pe profit, bonificatia calculata potrivit actului normativ aprobat, se inscrie in mod distinct in declaratia anuala de impozit pe profit.


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ianuarie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
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1953
1954
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2050
DLMMJVS
29
30
31
1
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