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  • 44.3.4 Care este termenul de păstrare de către contribuabil a dosarului prețului de transfer?
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44.3.4 Care este termenul de păstrare de către contribuabil a dosarului prețului de transfer?

BGPF

44.3.4 Care este termenul de păstrare de către contribuabil a dosarului prețului de transfer?

În conformitate cu prevederile art. 22619 alin. (5) din Codul fiscal, contribuabilul este obligat să asigure păstrarea dosarului prețurilor de transfer pe parcursul unei perioade de 6 ani, care începe să curgă din momentul prezentării acestuia.

Ordinul SFS nr. 521 din 28-10-2024

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Data publicarii:

07 November /2024 10:00

Catalogul tematic

prețurile de transfer|Contribuabil|Persoană juridică

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