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PP „Monitorul Fiscal FISC.MD”

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  • 44.8.3 Pentru care perioade fiscale poate fi emis un acord de preț în avans?
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44.8.3 Pentru care perioade fiscale poate fi emis un acord de preț în avans?

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44.8.3 Pentru care perioade fiscale poate fi emis un acord de preț în avans?

Un acord de preț în avans poate fi emis pentru tranzacțiile controlate în derulare sau viitoare şi nu poate depăși 5 perioade fiscale, inclusiv perioada fiscală în care este depusă cererea.
 
De asemenea, un acord de preț în avans poate fi emis pentru tranzacțiile controlate finisate în ultimele două perioade fiscale şi nu va include perioada fiscală în care este depusă cererea.

Ordinul SFS nr. 521 din 28-10-2024

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Data publicarii:

12 November /2024 08:00

Catalogul tematic

Persoană juridică|Contribuabil|Prețuri de transfer

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