Questions and answers
Cînd urmează a fi deduse cheltuielile de investiții: în cazul procurării sau comercializării apartamentului de către persoana fizică?
În conformitate cu prevederile art. 44 alin. (1) lit. a) din CF, cu excepția cazurilor cînd este prevăzut altceva, pentru persoanele fizice care nu desfășoară activitate de întreprinzător se aplică contabilitatea de casă, prin contabilitate de casă (alin. (2) al aceluiași articol) se înțelege metoda conform căreia: venitul este raportat la anul fiscal în care acesta este obținut în mijloace bănești sau sub formă de proprietate materială; deducerea se permite în anul fiscal pe parcursul căruia au fost suportate cheltuielile, cu excepți...
Monitorul fiscal FISC.md Nr.22 2014
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
06 November /2014 12:53
Domeniu:
Persoana fizică | Contabilitate
Tags:
persoana fizică | întreprinzător | Contabilitate
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