Questions and answers
Se permite agenţilor economici deducerea cheltuielilor suportate la achitarea taxei de stat, avînd cîştig de cauză şi neavînd cîştig de cauză?
Se permite deducerea cheltuielilor ordinare şi necesare, achitate sau suportate de contribuabil pe parcursul anului fiscal, exclusiv în cadrul activităţii de întreprinzător, potrivit prevederilor art. 24 alin. (1) din CF. Concomitent, relatăm că, în conformitate cu prevederile pct. 39 Anexa nr. 1 la HG nr. 77 din 30 ianuarie 2008, cheltuielile ordinare şi necesare reprezintă cheltuielile, caracteristice pentru gestionarea anumitor tipuri de activităţi de întreprinzător, fără de care este imposibil de a face business, care sunt definite atît cu indici calitat...
Monitorul fiscal FISC.md Nr.20 2014
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
11 July /2014 16:36
Domeniu:
Impozitul pe venit
Tags:
agenti economici | persoane fizice | persoane juridice
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