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Revision 31565403 of "Ano fiscal" on ptwiki

{{Fusão|Exercício (contabilidade)|data=maio de 2011}}
{{sem-fontes|data=julho de 2009}}
O conceito de '''Ano Fiscal''' vem de que em muitos países, embora exista a obrigatoriedade de produzir contas e saldar obrigações para com o fisco sobre resultados apurados ao longo de 12 meses, esses 12 meses não necessitam de coincidir com o ano de calendário, portanto o ano fiscal refere-se ao período em que são apuradas as contas do exercício e aferidas as obrigações fiscais.

Pênis.

{{esboço-administração}}

{{DEFAULTSORT:Ano Fiscal}}
[[Categoria:Direito tributário]]

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