Acest site foloseste Cookie-uri, conform noului Regulament de Protectie a Datelor (GDPR), pentru a va asigura cea mai buna experienta online. In esenta, Cookie-urile ne ajuta sa imbunatatim continutul de pe site, oferindu-va dvs., cititorul, o experienta online personalizata si mult mai rapida. Ele sunt folosite doar de site-ul nostru si partenerii nostri de incredere. Click AICI pentru detalii despre politica de Cookie-uri.
Acest site foloseste Cookie-uri, conform noului Regulament de Protectie a Datelor (GDPR), pentru a va asigura cea mai buna experienta online. In esenta, Cookie-urile ne ajuta sa imbunatatim continutul de pe site, oferindu-va dvs., cititorul, o experienta online personalizata si mult mai rapida. Ele sunt folosite doar de site-ul nostru si partenerii nostri de incredere. Click AICI pentru detalii despre politica de Cookie-uri. Sunt de acord cu politica de cookie
Ghid pentru PFA - Cum se completeaza CORECT Registrul de Evidenta Fiscala
Va oferim CADOU un Raport Special Gratuit
Adauga adresa de e-mail pentru a primit Raportul Gratuit
Ghid pentru PFA - Cum se completeaza CORECT Registrul de Evidenta Fiscala

Depunerea situatiilor financiare in cazul radierii voluntare

de Andrei Covaci la 26 Iul. 2016 Exclusiv
80 comentarii

Depunerea situatiilor financiare in cazul radierii voluntare
Exercitiul financiar al unei persoane juridice care se lichideaza incepe in ziua urmatoare incheierii exercitiului financiar anterior si se incheie in ziua precedenta datei cand incepe lichidarea.

Vom analiza in acest sens urmatorul studiu de caz: O societate romana depune actele pentru radiere voluntara la Registru Comertului in luna aprilie 2016. In luna iunie se intocmesc notele de lichidare urmand a se depune actele pentru etapa a doua etapa de lichidare. Societatea nu obtine certificatul de atestare fiscala urmand a avea control pentru rambursarile anticipate de TVA. La data de 31.12.2015 cifra de afaceri este mai mare de 220.000 lei. De la finante s-a comunicat ca trebuie depus bilant la data de 30.06.2016 avand in vedere ca nu a a avut loc radierea efectiva. Trebuie anulate notele contabile de lichidare pentru intocmirea bilantului sau se depune bilant cu solduri zero?

Raspunsul expertilor Rentrop&Straton:

Perioada de lichidare este considerata un exercitiu financiar distinct fata de cel precedent, indiferent de durata sa.
Potrivit pct. 5 din OMFP 897/2015.

Fiecare societate are obligatia sa intocmeasca situatii financiare cu ocazia lichidarii acestora, in conditiile acestei legi, precum si in conformitate cu prevederile legii societatilor, in conformitate cu prevederile art. 28 alin. (1¹) din legea contabilitatii.

Aceste situatii financiare se intocmesc pentru data stabilita potrivit legii societatilor, cu respectarea reglementarilor contabile aplicabile, si se depun la unitatile teritoriale ale Ministerului Finantelor Publice, in termen de 30 de zile de la aprobarea acestora de catre adunarea generala a actionarilor/asociatilor.
Situatiile financiare reprezinta situatii financiare cu scop special.

Cu ocazia lichidarii se depun:
- S 1004 pentru societati in lichidare unde se bifeaza casuta 2 - persoane juridice aflate in lichidare.
- Situatia financiara astfel intocmita se depune impreuna cu S1039 in care se bifeaza prima casuta situatii financiare anuale in vederea operatiunilor de lichidare.
- Situatiile financiare intocmite in vederea lichidarii se depun la unitatile teritoriale MFP in termen de 30 de zile de la aprobarea acestora.

Atentie! La data finalizarii operatiunilor de lichidare se intocmesc situatiile financiare cu solduri finale 0.  Acestea se intocmesc tot pe formatul S1004 cu bifarea casutei 2 - persoane juridice aflate in lichidare. Soldurile coloanei 2 la bilant vor fi 0. Situatiile financiare astfel intocmite se depun impreuna cu S1039 cu bifarea casutei 2 - situatii financiare dupa terminarea lichidarii.

Sursa: www.portalcontabilitate.ro

Autor: Andrei Covaci

Ti-a placut acest articol?
Da Like, Printeaza sau trimite pe Email!

Va place acest articol ?
Dati o nota de la 1 la 5 !
Rating:
Nota: 4.16 din 19 voturi

x

Intrebare antispam: 2 + 3 =

Atentie! Pentru a activa formularul, trebuie sa raspundeti corect la intrebarea de mai sus!

Comentarii 80 comentariiAdauga comentariul tau

Guestmitle 2019-03-01 22:51:47

massage parlor sex.com teen sex youtube young hentia sex lesbians with big ass porn asian porn star directory lesbian porn three indian gay sex movi chabby teen sex jasmine black porn teenage blowjob video

GuestSmeag 2019-03-01 22:42:41

british college girls porn thong anal porn ebony woman pic nude girlls white men with big cocks new lesbians sex videos asian & black porn mom sex toilet big bobes com young teens with hairy pussies

GuestSmeag 2019-03-01 22:31:58

pon hob soft porn sex videos big dick gay thug lesbian porn vieos ebony pusy pics gay lesbian sex tumblr free upskirt panty pics free ebony parody porn red tuble xxx hair video

GuestSmeag 2019-03-01 22:28:52

mature wives porn tube gay sex tumbir lesbian porn reality king housewife homemade videos sexy ass fucking porn free 3d anime porn busty black blowjob free porn for me free sex sex videos hot anime anal sex

Guestmitle 2019-03-01 22:27:34

milf sleeping porn xxx sleeping videos com world big penis black and white wife porn strapless dildo lesbian porn cathal gay porn free hot pron.com lesbians story porn free lesbian porn bbw demonic gay porn

Guestmitle 2019-03-01 22:21:14

find big black dicks best hd xxx poan xxx video camping gay sex free ebony booty sex videos xxx big black dick porn big pussy vid sex with teen next door best gay porn scene lesbian sex with big toys

GuestSmeag 2019-03-01 22:18:24

black freak sites single mom want sex nude gay teen sex thick black ebony women black hood amature porn how can girl squirt two gay boys having sex the best hd sex videos orgy creampie nud teen videos

Guestmitle 2019-03-01 22:12:51

asian porn star name list close up pussy pics porn ebony takes big black dick fuck porn tubes milf and mature lesbian porn creamy pussy tubes homegrown flicks amateur pussy hair gaint black pussy anal sex for first time video

Guestmitle 2019-03-01 21:50:29

extreme tribbing porn latin milf sex videos porn pic of teachers cartoon deer porn girl next door porn movies amy jo johnson porno squirting orgasm masturbation real first lesbian porn give a blow job sex games hentai movies

GuestSmeag 2019-03-01 21:42:21

black irish porn how to get your cock big you porn big cocks big cocjs black teen fuck clips hd porno video free download hot porn video for free best shower videos www.black pusy.com big dick porn images

GuestSmeag 2019-03-01 21:30:32

big hot pussy porn ladyboy porn movies gorgious teen porn hot free sex vids santana gay porn black booty porn pics free xxxmovies behind the scenes porn movie boys porno gays big tit porn comics

GuestSmeag 2019-03-01 21:30:04

sex exchange hentai different positions for anal sex sex pics of naked girls exploited mom sex beatiful teen nude big porno videos homestuck porno lesbian sex toya mom swinger sex anal with huge cock

Guestmitle 2019-03-01 21:26:53

free nude blacks black girls sex tapes tiny teen tight pussy porn boys caught having gay sex submitted pussy pics lesbian girls porn pictures fast teen sex summer sex videos paddy o brien gay porn celebrities sex videos

GuestSmeag 2019-03-01 21:19:07

hot naked teen porn videos hypnotized japanese sex full video of lesbian sex pussy licking hard porn free sex japan teen hot naked men with big dicks female solo orgasm compilation free pussy eating porn pics wet pussy porn picture the best dick sucking video

Guestmitle 2019-03-01 21:18:40

hot lesbian makeout sex hot lesbians pussy ricky martinez gay porn gay boyfriends sex ebony milf pussy galleries hot ebony fucked skinny lesbian porn big gay cick shaved pussi lesbian big sex

Guestmitle 2019-03-01 21:09:23

teenagers with big butts nekde girls tiny girl gets fucked by big cock black retired porn stars kardashian blowjob ebony hood gay porn pussy fuck xxx big black cocks gay videos live porno sex top anal porn star

Guestmitle 2019-03-01 20:49:31

lesbian romance sex videos bukkake porn tubes lesbian strap on positions naked black sex pics the black cat porn free yong sex interacial mom porn big black cock fuck milf gianna michael squirt blk tube

GuestSmeag 2019-03-01 20:41:31

classic black porn movies love big dicks gay porn web lesbian pussy pictures the best asian porn tube gay bondage sex videos black teenager nude bhuvaneswari xxx video teen yong porn amateur japanese porn videos

GuestSmeag 2019-03-01 20:31:26

casting xxx porn videos sarah michelle gellar porno black couple sex in bed porne videos ass cock gay boy having sex cartoon sheman porn teenage lesbians sex picture of naked grils cute tight teen porn

GuestSmeag 2019-03-01 20:29:43

kim kardashian sex video xvideos chinese teen amateur porn best xxx site animated asian sex african dick fuck nicki minaj porno video bbw porn app hot anime porn pics ebony teen naked pictures small dick or big clit

Guestmitle 2019-03-01 20:26:03

lesbian sex videos porn hub big black butt riding dick huge gay dicks videos red tube massage porn black lesbians play free porn vedios to download free baby sitter porn videos hottest teens pussy naked black girls pic hot pussy pictures com

GuestSmeag 2019-03-01 20:18:21

cartoon porn cideos asian guy interracial sex classic porn sites gay twink cartoon porn big blacks dicks frre porn download chessie moore porn star pussy porno pictures mormon teen porn asian fish porn

Guestmitle 2019-03-01 20:16:05

football player big dick brazilian teen sex hd lesbian orgy nice ass and pussy pic thick mom porn black ghetto videos free gay black ebony porn sex toy demo videos bigg boob north indian sex videos

Guestmitle 2019-03-01 20:06:13

brunette threesome porn gay men rough sex kelly divine porn movies hot lesbian photos lesbian pussy pix blowjobs boobs sexy yellow bone porn lesbians pissing on pussy gay men having sex stories old orgies

Guestmitle 2019-03-01 19:48:30

all black girls pussy gay armpit sex videos lipstick fetish porn daddys big cock videos free teens gay porn porn creampie pics sexy teen hot babes gay bear daddies porn curvy ebony porn pics xxx video of nurse

GuestSmeag 2019-03-01 19:41:21

tan asian sex teen nude girl porn amsterdam massage sex zemanova blowjob free black porno online free porn videos of hot moms milf moms porn video bollywood sexy xxx video black gay man sex porn blowjob by my sister

GuestSmeag 2019-03-01 19:31:51

healthy gay sex big arse pussy hot teen dance porn all sex massage big ass and pussy girls priya rai sex videos teen banned porn big ass thick pussy porn massage redtube best blowjob

GuestSmeag 2019-03-01 19:29:10

milf creampie porn tube hentai sex in the summer camp pink pussy big cock gay gangster sex porn hub mature mom black lesbian fighting porn bbw and chubby porn buster sly gay porn hairy pussy porn vid teens who love huge cocks

Guestmitle 2019-03-01 19:25:11

ugly hairy pussy porn ts porn tube mature japanese sex tubes free teen blowjob porn videos big black cock orgasm sexiest mature porn stars free blk porn girls xx video free ebony lesbian tubes daddy fucking son gay porn

GuestSmeag 2019-03-01 19:19:02

cute milf sex nude xxx girls photos metart sex videos black fuckers porn black people sex vedios gay for pay porn stars black teen takes huge cock pretty teen nude hot horny lesbians having sex big huge fat dick

Guestmitle 2019-03-01 19:13:27

nacjed girls porn book mark porn utube 3gp porn mom and son big boobes and pussy taking a big dick bondage porn tube black amature sex tape library xxx videos hot big dick porn

Guestmitle 2019-03-01 19:03:12

black teens porn tubes free gangbang porn videos big tity porno horny black lesbians eating pussy latina young teen porn young in shower pakistan teen girls sex video asian porn world kristina milan blowjob blu ray porno

Guestmitle 2019-03-01 18:48:09

brand new lesbian porn ghana black pussy anal sex hd free download redtube asian blowjob gay porn twins hentai mlp porn garfield cartoon porn black toilet sex anal sex cross section young legal porn tube

GuestSmeag 2019-03-01 18:41:22

bbw teen nude pics big ass and big cocks anal licking teens free porn movies videos small penis porn tube massive black dick sex porn sites for teens teen boy and lady sex bravo black porn how can a woman make herself squirt

GuestSmeag 2019-03-01 18:33:17

free teen sex sites free cartoon gonzo porn xxx video online video toys lesbian porn free mature porn streams dick in hot pussy free sexy ebony pics lesbians fighting for sex can a pregnant woman have anal sex naude girls

GuestSmeag 2019-03-01 18:29:09

porn pictures gay free mobile porn videos bbw sybian sex videos free sex movies on line porn movie hd com megan fox porn movies craigs list gay porn video of blowjobs beautiful teen porn tubes girl squirts alot

Guestmitle 2019-03-01 18:24:32

big cock and teen pussy free hd videos of sex big thick ass tube sex machines anal lesbian strap on fucking big hairy babes black beauty sex video lesbains fuckin ebony lesbian oral sex cartoon big cocks

GuestSmeag 2019-03-01 18:19:16

cartoon best sex tiny pussys huge cocks teen pussy sex vids hot porn video s asian lesbians eating pussy most extreme gangbang ahaved pussy sexy nude model pics sensual lesbian strap on sex with best friends hot mom

Guestmitle 2019-03-01 18:11:43

sex slaves hentai japanese lesbians porn video teen crossdresser sex hentai girl squirts big hot cock tumblr big wet pussy.com big butt dick blowjob in movies 7 inch dicks european lesbian porn

Guestmitle 2019-03-01 18:00:41

jenna jameson blowjob videos teen sleepover sex stories mexican pussy squirting mom porn cam fat mom porn pics big tit blowjob hardcore anal sex toys first sex of teen gorgeous ebony pussy kaos porn comics

Guestmitle 2019-03-01 17:47:38

graphic lesbian sex porn tube latex sax vdeo xxx women performing oral sex on men big dick shooting cum sexy blacks xxx men at work gay porn girls that deep throat very sexy black girl porn sleeping porno pics

GuestSmeag 2019-03-01 17:41:22

stiflers mom porn lesbian seduced massage big ebony pussy pic woman gets big dick pussy sex pussy sex extreme ebony sex phuket massage porn black lesbian sex pics how to give blowjobs video black and white hot sex

GuestSmeag 2019-03-01 17:34:57

free lesbian blonde porn top gay porn tube free pron downloads princess and the frog porn comics is watching porno a sin young milfs sex videos ebony sex ass www asian sex photo com madonna video xxx huge dick fucking big ass

GuestSmeag 2019-03-01 17:29:38

swimsuit asian porn literotica big cock free long black porn videos extra big cock porn amateur interracial vids girls having sex free videos ssex video hd lesbian pussy whip sweet mom porn pics private orgy porn

Guestmitle 2019-03-01 17:24:56

xnxx squirt compilation fuck me porno thick asian girl sex porno pages blackgirlfriends latin pussy black cock old young porn comics german sex video gay asian men sex videos hot sex porn vidieos

GuestSmeag 2019-03-01 17:20:22

lesbian sex club video porn hub lesbian orgy tub sex blowjob on webcam mom watching porn tube milf riding big cock lavish styles squirt bliw job videos milf you porn fbb sex video

Guestmitle 2019-03-01 17:10:27

is gay sex fun cartoons having sex pornhub nuru sex video black poeple having sex wet dripping pussy pics free teens galleries mormon teen porn free ass and pussy videos matures porn clips teen young pussies

Guestmitle 2019-03-01 16:58:22

xhamster black and white lesbians big dick gay males free video of blowjobs hot black ebony teen where can i get a blowjob asian sex pussy pics lesbian hot sex com family teen sex cartoon sex videos 3gp hot teen movie sex

Guestmitle 2019-03-01 16:47:02

chubby lesbian porno best gay movie sex scenes shemale porn videos for free tender teen sex ebony dorm porn girls having sex on video free video mom sex son sara jay anal sex videos beating up black pussy hot hard black sex

GuestSmeag 2019-03-01 16:42:25

raw lesbian sex lesbian anal fingering porn porno anal duro young black girl porn videos mom having anal sex porn penic ideal milf sex ebony ladies pictures hairy teen babe puertorican porno

GuestSmeag 2019-03-01 16:36:58

japanese mom shower porn pretty feet ebony big white cock tight black pussy anime tube porn mom milf lesbian porn myanmar porn movie gay porn star suicide hardcore porn big dicks women having lesbian sex poker orgy

GuestSmeag 2019-03-01 16:29:11

girls sucking porn mature lady blowjob gay nugget porn give good blow job black lesbians tribadism very hairy black pussy xnxx porno sex popular teen porn girl with big ass rides dick asian house wife porn

Guestmitle 2019-03-01 16:24:25

cuckold wife black cock college girl porn xxx fatty wet pussy blow job tumblr milf porno movie adult arcade porn free gay men having sex hot mom looking for sex free sexy lesbian porn movies horny mom sex tubes

GuestSmeag 2019-03-01 16:21:38

hot asian porn star young naked teen pic teens having sex.com sensual massage sex porn black pussy and ass hole pussy only pic free big black cock tiny tits anal sex wife had anal sex extreme camel toe porn

Guestmitle 2019-03-01 16:07:54

black cat pussy black sex squirters hot mallu sex videos granny sex videos stretched pussy porn pics splash porn tube free pov milf porn porn without blow job 3d cartoon sex tubes ninja hentai porn

Guestmitle 2019-03-01 15:54:56

heels fetish porn super fat bbw porn lesbian squirting vids new pinky porno black porn sex videos johnny test gay porn gay man orgy beautiful naked pussies give me pussy porn porn made for lesbians

Guestmitle 2019-03-01 15:46:23

teen sex vides brother sister porn comics xxx porn hub anal aunt porn ebony shaved penny porsche squirt flash sex videos tiny chicks take big dicks top rated blowjob www.sexy mom sex.com

GuestSmeag 2019-03-01 15:42:25

ebony black porn stars www china xxx sex video com lesbian sex vines older people sex videos milf ebony porn skinny guys big dick free panty fetish porn open anal porn free gay humping porn black cougar sex videos

GuestSmeag 2019-03-01 15:38:51

big mushroom head cock wild porn com everything anal porn really big white dick girls getting blow jobs sex cartoons 3d chubby teen forced porn asian best sex tube big juciy cock black teens giving head

GuestSmeag 2019-03-01 15:30:01

bbw first big dick lesbian pussy licking porn pictures red tube squirting pussy steak and bj holiday all teen porn think black porn your sex asian ebony mature sex galleries wwwww xxx sex adult adult porn

Guestmitle 2019-03-01 15:23:33

big dick rough sex sunny lonen xxx video best free porn online girls sucking big cocks tumblr lesbian gynecologist seduces patient pictures of girls with big pussy lips hot mama xxx video zack and miri make a porno anal scene lesbian squirting free naked gals pics

GuestSmeag 2019-03-01 15:22:46

free teen nude sex videos hot naked porn pic video xxx down lesbian cops porn tips for giving a blow job young guys with big cocks hd x porn com big pussy aunties xxx sex body massage young hot and naked

Guestmitle 2019-03-01 15:05:52

hairless pussy gallery fisting porn tubes lesbian porn tape chunky ebony porn famous cartoon porn videos grandma orgys asian sex couples squirting by fingering big black dicks fucking black chicks squirting black chicks

Guestmitle 2019-03-01 14:52:12

mom and son porn films black free ebony best bbw squirt hot young lesbians fucking hairt teens hentia anal porn free ebony porn vidoes bleach porn movies pusssy sex lesbian sex in the shower

Guestmitle 2019-03-01 14:44:33

mother son anal sex videos free porn black girls big tits carmen luvana lesbian porn image porn gallery best young porn video moster diks teen first huge dick fucking big dig chubby mature porn photos hardcore gay prison porn

GuestSmeag 2019-03-01 14:43:05

free black pron video black wet lesbians beach orgys hd gay porn movies pornstar porn movies lesbian sex scene from rebecca linares porno natural creamy pussy young anal lesbian porn messy blowjob tube

GuestSmeag 2019-03-01 14:40:12

video 1 porn free ebony porrn lesbians having sex in the car kim kardashian porno videos sexy red porn super porno hd porn picture comics ebony lesbian tube porn how to give a blowjob porn son asks mom to have sex

GuestSmeag 2019-03-01 14:30:31

ebony freak sex breast feeding porno big fat cocks in pussy black gruop sex sexy milf sex vids sex and massage in london lupe fuentes big cock scottish gay porn stars big titties and big pussy free teen titans porn videos

GuestSmeag 2019-03-01 14:22:41

lesbian squirt pornhub how to keep anal sex clean mature black women eating pussy big dick in car big black pussy lips pictures black porn pussy gallery ebony club porn free porn video of teacher very big pussy com colleg porn

Guestmitle 2019-03-01 14:18:27

big tittys and pussy pictures of giant dicks girl taking a big dick sweet black pussy videos big oil orgy first lesbian experience porn video big cock amateurs tumblr top rated massage porn ebony lesbian trib videos big dick fucking pussy videos

Guestmitle 2019-03-01 13:58:29

brutal blowjob tubes black pussy.c thai blowjob videos adult lesbians eating pussy redtube gay blowjob fat girl pussy photos free gay porn comic young big cock cum sexy black lesbians licking pussy wife with big white cock

Guestmitle 2019-03-01 13:50:23

how big is my penis hot big dick video hot pictures girls asian sex culture new ebony porn tubes big black penis picture big black ebony lesbians black ghetto porn tubes anal sex for first time video gay drawn porn

GuestSmeag 2019-03-01 13:41:38

gay crotch porn two chicks with big dicks enormous cock fuck girls who have big dicks outdoor orgy video free porn vid xnxx indian teen sex porn tube watch lesbian porn movie pinky big cock japannese massage porn

GuestSmeag 2019-03-01 13:38:09

pornogay free gay sex dvds pornhub college girls ebony thong porn free hd blowjobs ebony lesbians orgys hot teen british porn naked asians porn hardcore lesbian group porn big tits lesbian porn tube

Guestmitle 2019-03-01 13:36:14

big black dick sites big dick in pussy porn mature japanese porn tubes big cock girls ebony blow job pics porn vedioes models posing nude work out sex videos tight sexy asses lesbian black sex porn

GuestSmeag 2019-03-01 13:29:33

amature blacks free sex big breast xrated sex videos bbw teens sex pics watch japanese sex game show 4some lesbian sex massage porn brazil lesbian moms tumblr fat black gay guy porn sex teen porn tube

okahabey 2019-03-01 13:23:29

http://theprettyguineapig.com/amoxicillin/ - Amoxicillin Without Prescription Buy Amoxicillin http://theprettyguineapig.com/amoxicillin/

GuestSmeag 2019-03-01 13:20:09

hd teen pron hentai porn sites sex toys for lesbian couples marcus gay porn porn sickest site free online porn pics boy gay sex free step mom pov sex bj vids granny sex video

Guestmitle 2019-03-01 13:10:24

teen girl sex tape sex nude girl photos female cant orgasm ebony black lesbians videos asian sex in the train party blowjob pics x sex porn gay blowjob swallow shemale porn xxx videos where can i find free hd porn

imadegexu 2019-03-01 12:54:51

http://theprettyguineapig.com/amoxicillin/ - Buy Amoxicillin Online Amoxicillin For Sale http://theprettyguineapig.com/amoxicillin/

Alte articole similare pentru fiecare cuvant
click pe cuvantul dorit


Cele mai citite stiri

   
          Va oferim GRATUIT toate
   informatiile privind legislatia PFA
 
Descarca GRATUIT Raportul Special
Ghid pentru PFA - Cum se completeaza CORECT Registrul de Evidenta Fiscala

 
Aboneaza-te la Newsletterul Gratuit si fii informat!
Da, vreau informatii despre produsele Rentrop&Straton. Sunt de acord ca datele personale sa fie prelucrate conform Regulamentul UE 679/2016