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Privind deducerea cheltuielilor aferente datoriilor persoanelor fizice nerambursate
În cazul în care, conform hotărîrii instanției de judecată, persoanele fizice au fost obligate sa ramburseze mijloacele băneşti, însă nu le-au rambursat – organizațiile de microfinanțare sunt în drept să treacă la cheltuieli, în scopuri fiscale cheltuielile aferente acestor datorii (împrumuturile acordate cît şi dobînzilor calculate la ele)? Conform prevederilor art. 5 pct. 32) din Codul fiscal, сalificarea datoriei drept compromisă, în cazurile specificate în punctul menţionat, are loc doar în baza documentului corespunzător prin care se confirmă apariţia circumstanţei respectiv...
Monitorul fiscal FISC.md Nr.10 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
10 June /2013 15:53
Domeniu:
Deduceri fiscale
Tags:
Scrisori IFPS
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