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Portal actualizat la 13 Martie 2025
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  • Subiectul saptamanii
  • Procent impozitare micro
    Microintreprindere. La sfarsitul anului 2024 am venituri in contul 7015 de 298.536 lei, in contul 711 sold debitor 36.141 lei, total venit impozabil 262.395 lei. In ce categorie ma incadrez cu impozitul pe microintreprindere, 1% sau 3%?
    mai mult

Fuziune societati. Situatii financiare

valabil la 09 Mar 2025Conform legislatiei in vigoare!
Vera Constantin Raspuns oferit de
Vera Constantin

Expert contabil

Intrebare: La o fuziune intre doua societati SRL prin absorbtie, data la care se face proiectul de fuziune este 15.12.2024. Proiectul de fuziune a fost depus la ONRC pe data de 9.01.2025. Societatea A - societatea absorbanta - are activ net pozitiv, iar societatea B - societatea absorbita - are activ net negativ.

In proiectul de fuziune ne-am raportat la situatiile financiare depuse la data de 31.12.2023.

La ce data depun situatiile financiare? Fuziunea nu s-a publicat in Monitorul Oficial.

Tip societate: S.R.L.
Numar de angajati: 11-50 angajati
Platitoare TVA: Da
Cod CAEN: 2512

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 Bilant

04Mar2025

Cifra de afaceri. Conditie mentinere microintreprindere

de Bajan Camelia valabil la 04 Mar 2025
Intrebare: Am cifra de afaceri la 31.12.2024 de 406.000 mii euro. Raman microintreprindere si in anul 2025?
26Feb2025

Microintreprindere. Nedepunere situatii financiare

de Mariana Prejbeanu valabil la 26 Feb 2025
Intrebare: Articolul din CF referitor la depunerea la timp a bilanturilor anuale, conditie pentru a ramane la regimul micro, se aplica si retroactiv? De la ANAF ni se spune ca este valabil pentru ultimii 5 ani si ca intra inclusiv bilantul anului 2018, care trebuie depus la timp in 2019; altfel, de la 1 ianuarie 2023, societatea va trece la impozit pe profit. Cum este posibil sa introduci un articol de lege ...
18Feb2025

Corectarea situatiilor contabile si redepunerea bilanturilor. Procedura legala conform Ordinului 450/2016 si OMFP 1802/2014

de Liviu Sapunaru valabil la 18 Feb 2025
Intrebare: O microintreprindere se afla in situatia de a reface toate situatiile contabile din ultimii 3 ani. Va rog sa-mi spuneti daca, in urma refacerii tuturor inregistrarilor, se mai pot reface si redepune bilanturile aferente celor 3 ani si care este procedura legala in acest sens.
06Nov2024

Optiune plata impozit pe veniturile microintreprinderilor.

de Elena Garofil valabil la 06 Nov 2024
Intrebare: O societate micro in 2024 nu si-a depus bilantul pentru anul 2023 in termenul aferent, astfel ca depunerea bilantului a avut loc pe data de 01.06.2024. De la 01.04.2024, societatea a devenit platitoare de impozit pe profit. In continuare, isi mentine angajatii. Din anul 2025, va putea redeveni platitoare de impozit pe micro?
29Oct2024

Trecere de la impozit pe profit la microintreprindere

de Adela Oncescu valabil la 29 Oct 2024
Intrebare: Daca firma nu a depus bilantul la timp pentru 2023 trece automat la impozit pe profit, din cate am inteles. As dori sa stiu daca mai poate reveni la impozitul pe venit microintreprindere in viitor.
07Oct2024

Trecere de la impozit pe profit la impozit pe veniturile microintreprinderilor

de Adela Oncescu valabil la 07 Oct 2024
Intrebare: O societate pierde calitatea de microintreprindere din cauza intarzierii depunerii bilantului aferent anului 2023 si, incepand cu aprilie 2024, trebuie sa devina platitoare de impozit pe profit. Poate sa redevina microintreprindere de la 1 ianuarie 2025, daca indeplineste conditiile?
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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
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1955
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1958
1959
1960
1961
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2036
2037
2038
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2041
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2044
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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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