Questions and answers
Deducerea cheltuielilor pentru reparația mijlocului fix în cazul rezoluțiunii contractului de locațiune
Entitatea „X” a primit în locațiune un bun imobil pe un termen de 5 ani, perioada de valabilitate a contractului de locațiune fiind 01.01.2021 - 31.12.2025. Conform clauzelor contractuale cheltuielile de reparație a bunului sunt suportate de către locatar. În luna mai 2022 entitatea a efectuat o reparație curentă în sumă de 38 000 lei. Suma cheltuielilor pentru locațiune suportate pe parcursul perioadei fiscale 2022 constituie 108 000 lei. La data de 25 aprilie 2023 contractul de locațiune a fost rezoluți...
Monitorul fiscal FISC.md nr.5 (82) 2023
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
10 August /2023 08:00
Domeniu:
Mijloace fixe
Tags:
contract de locatiune | deducerea cheltuielilor | mijloc fix
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