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  • 5. (29.1.3.1.5) comasat cu 29.1.3.1.23
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5. (29.1.3.1.5) comasat cu 29.1.3.1.23

Arhiva Care este modalitatea deducerii în scopuri fiscale a reziduurilor, deşeurilor şi perisabilităţii naturale? În conformitate cu prevederile art. 24 alin. (1) din Codul fiscal, se permite deducerea cheltuielilor ordinare şi necesare, achitate sau suportate de contribuabil pe parcursul anului fiscal, exclusiv în cadrul activitatii de întreprinzător. Totodată, alin. (13) al articolului menţionat, stabileşte că, deducerea reziduurilor, deseurilor şi perisabilităţii naturale se permite în limitele aprobate anual de către conducătorii întreprinderilor.

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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.
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:

19 August /2017 08:12

Catalogul tematic

Administrare fiscală | Noutăți fiscale | Deduceri fiscale

Tags:

deduceri fiscale | deseuri | contribuabil | an fiscal | întreprinderi

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