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Aspecte practice și teoretice privind achiziționarea diferitelor categorii de bunuri și servicii de la persoanele fizice cetățeni
Conform prevederilor art. 8 alin. (2) lit. c) din Codul fiscal, contribuabilul este obligat să ţină evidenţa contabilă conform formelor şi modului stabilit de legislaţie, să asigure integritatea documentelor de evidenţă contabilă în conformitate cu cerinţele legislaţiei. Metodele de evidență sunt specificate la art. 44 din Codul fiscal. În scopuri fiscale, conform prevederilor art. 44 alin. (7) din Codul fiscal, se pot folosi metode de evidenţă financiară bazate pe prevederile SNC şi IFRS care nu contravin prevederilor Titlului II al Codului fiscal. Resp...
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The date of publishing:
21 October /2016 11:24
Catalogul tematic
Legislație fiscală | Persoana fizică | Contabilitate
Tags:
achizitii | persoane fizice | Codul fiscal | evidenţa contabilă | scopuri fiscale
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