Questions and answers
Este limitată mărimea deducerii cheltuielilor pentru publicitate în scopuri fiscale?
Este condiționată natura mărfurilor/forma livrării la livrarea de mărfuri cu titlu gratuit în scopuri de publicitate şi/sau de promovare a vânzărilor? Este limitată mărimea deducerii cheltuielilor pentru publicitate în scopuri fiscale? În conformitate cu prevederile art. 95 alin. (2) lit.c) din Codul fiscal, nu constituie obiect al impunerii cu TVA livrarea de mărfuri şi servicii efectuată cu titlu gratuit în scopuri de publicitate şi/sau de promovare a vânzărilor în mărime anuală de 0,5% din venitul din...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 November /2023 08:01
Domeniu:
T.V.A. | Deduceri fiscale
Tags:
T.V.A | publicitate | deducere
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