Calcularea, contabilizarea şi declararea impozitului pe venit achitat in rate

Abstract

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.contabilitate