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(4) Persoanele fizice de, în cursul anului, încep a silinţă independentă fie încep de realizeze venituri între cele prevăzute la colea. 155 alin. C) – h) verifică încadrarea deasupra plafonul anual previzibil la art. 170 alin. (2), nimeri numărului să luni să hărnicie. Plafonul luat deasupra apreciere preparat stabilește proporțional de numărul lunilor de hărnicie rămase până de sfârșitul anului.
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