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Venituri incasate ocazional. Tratament fiscal

valabil la 15 Ian 2025Conform legislatiei in vigoare!
Nicolae Liviu Raspuns oferit de
Nicolae Liviu

Economist

Intrebare: O asociatie de proprietari a platit unei persoane fizice suma de 1.000 lei pentru o reparatie. Activitatea de prestari servicii este cu caracter ocazional.

Ce obligatii fiscale are?

Tip societate: S.R.L.
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Intrebari similare din categoria Impozit pe venit

11Dec2019

Asociatie pas

de Gabi Popescu valabil la 11 Dec 2019
Intrebare: Asociatia PAS cumpara actiuni de la AVAS in numar de 82.971*2.8808/actiune = 239.023. Membrii cotizanti depun aport in valoare de 210.000 lei, numarul de actiuni nefiind schimbat. Ulterior, asociatiei ii revine un numar de 500.000 actiuni la valoarea nominala de 2.5 lei/actiune prin majorarea capitalului social al partii afiliate fara vreo contributie financiara. La data prezentei, asociatia ...
03Dec2019

Vanzare actiuni asociatie PAS

de Gabi Popescu valabil la 03 Dec 2019
Intrebare: Asociatia PAS vinde pachetul de actiuni catre actionarul majoritar al societatii, in numar de 662.907, actiuni la pretul de vanzare de 6 lei/actiune, valoarea nominala fiind de 2.5 lei/actiune (actiunile fiind cumparate de la AVAS). Asociatia va plati 16% din profitul obtinut? Cum distribuie asociatia castigul fiecarui membru al asociatiei? Fiecare membru al asociatiei va plati impozit de 10% si ...
27Iul2019

Regimul fiscal al veniturilor obtinute de o asociatie de proprietari

de Dana Hristu valabil la 27 Iul 2019
Intrebare: In anul 2018 o asociatie de proprietari a incasat venituri din chirii in suma de 100.000 lei si a utilizat pe intreg anul 2018 suma de 80.000 lei, numai pentru imbunatatirea utilitatilor si a eficientei cladirii si repararea proprietatii comune. Diferenta neutilizata de 20.000 lei se impoziteaza cu 16% iar asociatia trebuie sa vireze la bugetul de stat suma de 3.200 lei sau suma de 20.000 este ...
18Nov2016

Impunere venituri obtinute de persoane fizice din asocierea cu o persoana juridica

de Elena Ionescu valabil la 18 Nov 2016
Intrebare: O societate are contract de asociatie in participatiune cu doua persoane fizice. Pentru trimestrele I-III se depune Declaratia 104 pana la 25 ale lunii urmatoare iar pentru trimestrul IV pana la 25 martie a anului urmator. Societatea nu a achiatat in profitul repartizat celor doua persoane fizice. Ce obligatii fiscale au cele doua persoane fizice si cand trebuie sa declare si sa plateasca ...
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februarie
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martie
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mai
iunie
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august
septembrie
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2025
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DLMMJVS
26
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31
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