Questions and answers
Este posibilă deducerea în scopuri fiscale a cheltuielilor, confirmate documentar prin acte emise de entitățile ce se află pe teritoriul Moldovei, dar nu au legătură cu sistemul ei bugetar?
Conform art. 19 alin. (1) şi (2) al Legii Contabilităţii nr. 113-XVI din 27.04.2007, faptele economice se contabilizează în baza documentelor primare şi centralizatoare. Documentele primare se întocmesc în timpul efectuării operaţiunii, iar dacă aceasta este imposibil – nemijlocit după efectuarea operaţiunii sau după producerea evenimentului. Elementele obligatorii ale unui document primar sunt specificate în alin. (6) al art. 19 al legii menţionate. Astfel, documentele eliberate de către entităţile de pe teritoriul Republicii Moldova, urmează să corespundă ...
Monitorul fiscal FISC.md Nr.15 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
13 September /2013 19:01
Domeniu:
Impozitul pe venit | Formulare standart
Tags:
Contabilitate
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