Questions and answers
Cu privire la datoria compromisă
Cum urmează a fi calificată o creanță drept datorie compromisă? Se permite deducerea acesteia în scopuri fiscale? În conformitate cu prevederile art. 5 pct. 32) din CF, datoria compromisă reprezintă creanță care este nerambursabilă în cazurile în care: agentul economic lichidat nu are succesor de drepturi; persoana juridică sau fizică care desfăşoară activitate de întreprinzător, declarată insolvabilă, nu are bunuri; persoana fizică care nu desfăşoară activitate de întreprinzător şi gospodăria țărănească (de fermier) sau întreprinzătorul individual nu...
Monitorul fiscal FISC.md Nr.32 2016
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The date of publishing:
11 August /2016 09:28
Catalogul tematic
Deduceri fiscale
Tags:
datorii | deduceri fiscale | scopuri fiscale | agent economic
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