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Fiscal practice

iconDeterminarea 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.

Jana Griciuc

Jana Griciuc

Monitorul fiscal FISC.md nr.4 (88) 2024

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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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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