Questions and answers
Contabilitatea de angajamente
Persoana juridică prestează servicii de transport la o firmă nerezidentă. Suma pe care a prestat-o a inclus-o în VEN12 la venituri, dar trebuia la venituri anticipate, deoarece nerezidenții nu au achitat serviciile. Persoana juridică solicită confirmare privind întocmirea procedurii corect sau eronat? Conform art. 44 alin. (1) lit. c) din Codul fiscal, pentru persoanele juridice se va utiliza contabilitatea de angajamente. Astfel, indiferent de faptul în ce perioadă fiscală este achitată datoria față de entitate, venitul se va constata în perioada fiscal...
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The date of publishing:
01 February /2018 12:54
Catalogul tematic
Impozitul pe venit | Administrare fiscală | Noutăți | Legislație fiscală | Contabilitate
Tags:
Contabilitate | Transport | VEN 12 | perioada fiscală
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