Fiscal practice
Determinarea impozitului pe venit: ajustarea cheltuielilor calculate/suportate
În conformitate cu prevederile art. 14 alin. (1) lit. a) din Codul fiscal (în continuare – CF) pentru persoanele juridice şi fizice rezidenți ai RM care desfășoară activitate de întreprinzător obiectul impunerii cu impozitul pe venit îl constituie venitul din orice surse aflate în RM, precum şi din orice surse aflate în afara RM, cu excepția deducerilor şi scutirilor la care au dreptul. În cazul aplicării regimului general de impozitare a persoanelor juridice[1], determina...
Monitorul fiscal FISC.md nr.4 (88) 2024
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
10 June /2024 08:00
Catalogul tematic
Persoană juridică | Persoana fizică | Noutăți fiscale
Tags:
persoana juridica | persoana fizică | determinarea pretului | cheltuieli | impozit pe venit
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