Legal advice
Calificarea drept compromisă a datoriei cu termenul de prescripţie expirat în mărime de până la 1000 lei. Exemple
Conform legislației fiscale, agenții economici au dreptul la deducerea din venitul impozabil a creanțelor nerambursabile cu termenul de prescripție expirat, nefiind obligați să obțină în acest sens un act confirmativ care să ateste expirarea termenului respectiv (art. 31 alin. (1) coroborat cu art. 5 pct. 32) lit. g) din Codul fiscal (CF)). Această posibilitate este însă limitată la creanțele în mărime de până la 1000 lei. Prin urmare, având în vedere faptul că dreptul la deducerea creanțelor nerambursabile cu termen de pre...
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The date of publishing:
05 February /2024 08:00
Domeniu:
Noutăți fiscale
Tags:
venit | legislație fiscala | termen de prescripție | calificare
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