Questions and answers
Avansul acordat în baza pre-contractului de vânzare-cumpărare a imobilului care nu a fost procurat. Reflectarea cheltuielilor în VEN12
Întreprinderea a încheiat un pre-contract de vânzare-cumpărare a unui imobil cu acordarea unui avans. Ulterior, din anumite circumstanțe, situația financiară a întreprinderii nu a permis finalizarea procesului de procurare a imobilului. Se vor regăsi în componența cheltuielilor deductibile aceste cheltuieli? În conformitate cu prevederile art. 44 alin. (1) lit. c) din Codul fiscal, persoanele juridice aplică metoda de evidenţă – contabilitatea de angajamente. Conform art. 44 alin. (3...
Monitorul fiscal FISC.md nr.5 (74) 2022
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The date of publishing:
13 June /2022 08:02
Domeniu:
VEN12 | Impozitul pe venit
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