Questions and answers
3. (29.1.6.12) Cum se vor reflecta în Declaraţia cu privire la impozitul pe venit (forma VEN 12) sursele financiare primite de producătorii agricoli din fondurile de subvenţionare?
În conformitate cu prevederile art. 20 lit. z2) din Codul Fiscal, mijloacele băneşti obţinute din fondurile speciale şi/sau mijloacele financiare obţinute sub formă de grant prin intermediul programelor aprobate de Guvern, utilizate conform destinaţiei acestora reprezintă surse de venituri neimpozabile. Astfel, la completarea Declaraţiei cu privire la impozitul pe venit (forma VEN 12), aprobată prin Hotărârea Guvernului nr. 596 din 13 august 2012, veniturile primite din fondurile de subvenţionare a producătorilor agricoli urmează a fi ajustată pri...
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The date of publishing:
31 May /2017 09:41
Domeniu:
Impozitul pe venit | Administrare fiscală | Noutăți fiscale
Tags:
declaraţia cu privire la impozitul pe venit | Cod fiscal | Guvern | subvenționare | venit neimpozabil
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