Questions and answers
Agentul economic suportă cheltuielile ce ţin de procurarea semnăturii digitale, în scopul prezentării electronice a declaraţiilor. Se permit la deducere, în scopuri fiscale, cheltuielile menţionate?
Potrivit art. 24 alin. (1) din CF nr. 1163-XIII din 24.04.1997, se permite deducerea cheltuielilor ordinare şi necesare, achitate sau suportate de contribuabil pe parcursul anului fiscal, exclusiv în cadrul activităţii de întreprinzător. Concomitent, potrivit pct. 39 din Anexa nr. 1 la HG nr. 77 din 30.01.2008 cu privire la aprobarea unor regulamente, cheltuielile ordinare şi necesare reprezintă cheltuielile, caracteristice pentru gestionarea anumitor tipuri de activităţi de întreprinzător, fără de care este imposibil de a face business, care sunt def...
Monitorul fiscal FISC.md Nr.20 2014
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
10 July /2014 17:16
Domeniu:
Impozitul pe venit | Servicii electronice
Tags:
agent economic | cheltuieli | semnatura digitala
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