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  • 13. (29.1.10.6) Как отражается в Декларации о подоходном налоге юридического лица дарение денежных средств физическому лицу?
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13. (29.1.10.6) Как отражается в Декларации о подоходном налоге юридического лица дарение денежных средств физическому лицу?

В соответствии с положением ст. 42 Налогового кодекса, а также Порядка заполнения Декларации о подоходном налоге, утвержденным Постановлением Правительства № 596 от 13.08.2012 г., при определении объекта налогообложения подоходным налогом необходимо осуществления корректировки расходов на сумму дарения денежных средств в пользу физического лица. Таким образом, корректировка расходов осуществляется путем заполнения строки 03038 «Сумма денежных пожертвований на осуществление дарений» Приложения 2D Декларации о подоходном налоге.

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Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

16 June /2015 13:58

Catalogul tematic

Persoană juridică | Impozitul pe venit

Tags:

декларация|подоходный налог|юридическое лицо

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