Calcularea, contabilizarea şi declararea impozitului pe venit achitat in rate

dc.contributor.author	COJOCARI, Vadim
dc.date.accessioned	2025-08-20T07:48:13Z
dc.date.available	2025-08-20T07:48:13Z
dc.date.issued	2013
dc.identifier.citation	COJOCARI, V. Calcularea, contabilizarea şi declararea impozitului pe venit achitat in rate. In: Lucrări ştiinţifice, Univ. Agrară de Stat din Moldova. 2013, vol. 32: Contabilitate, pp. 81-84. ISBN 978-9975-64-244-6.	en_US
dc.identifier.issn	978-9975-64-244-6
dc.identifier.uri	https://repository.utm.md/handle/5014/33003
dc.description.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	en_US
dc.language.iso	ro	en_US
dc.rights	Attribution-NonCommercial-NoDerivs 3.0 United States	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/us/	*
dc.subject	contabilitate	en_US
dc.subject	politică fiscală	en_US
dc.subject	impozit pe venit	en_US
dc.subject	accounting	en_US
dc.subject	fiscal policies	en_US
dc.subject	income tax	en_US
dc.title	Calcularea, contabilizarea şi declararea impozitului pe venit achitat in rate	en_US
dc.type	Article	en_US