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  • Ordinul nr. 34 din 23.01.2020 privind actualizarea Bazei generalizate a practicii fiscale
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Ordinul nr. 34 din 23.01.2020 privind actualizarea Bazei generalizate a practicii fiscale

1. (9.2.7) Apare obligațiunea de raportare a soldului la începutul/finele perioadei de raportare în cazul dacă împrumuturile contractate/rambursate pe parcursul unui an fiscal reflectate în contabilitatea întreprinderii, nu depăşesc cumulativ suma de 200 mii de lei, dar soldul la începutul sau sfârșitul perioadei de raportare este mai mare de această sumă?

2. (9.2.5) Care cod a operațiunii se indică la completarea Anexei nr. 11 la Ordinul SFS nr. 427 din 08/21/2018, în cazul rambursării împrumuturilor prin iertarea datoriei, aport în capital statutar, anularea conform termenului de prescripție etc.

3. (9.2.3) Cum se va determina suma cumulativă de 200 mii lei în scopul aprecierii obligațiunii de raportare a împrumuturilor?

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Serviciul Fiscal de Stat | 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:

27 January /2020 07:59

Catalogul tematic

Administrare fiscală | Persoana fizică | Legislație fiscală | Ordine SFS

Tags:

Baza generalizată a practicii fiscale|Ordinul SFS|persoana fizică|rambursare|credit

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