Questions and answers
2. (29.1.3.1.18) Care este modul de aplicare a prevederilor art.24 alin. (9) din Codul fiscal în cazul în care agentul economic a obținut venituri specificate în art. 20 din Codul fiscal?
Conform prevederilor art. 24 alin. (9) din Codul fiscal, nu se permite deducerea cheltuielilor legate de obţinerea venitului scutit de impozitare. Astfel, având în vedere că normele sus menționate se referă doar la venitul scutit de impozitare, acestea se extend respectiv doar asupra anumitor facilități fiscale definite conform art.6 alin. (9) lit. g) al Codului fiscal, fără a fi extinse asupra veniturilor atribuite la art.20 ale aceluiași cod, deoarece norma în cauză se referă doar la tipurile de venit care nu se include în venitul brut, ...
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The date of publishing:
31 May /2017 09:38
Domeniu:
Impozitul pe venit | Administrare fiscală | Noutăți fiscale
Tags:
facilitati fiscale | Cod fiscal | venit | deducere | scutire
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