Questions and answers
Cum se reflectă în Declarația cu privire la impozitul pe venit a persoanei juridice donația mijloacelor bănești efectuată persoanei fizice?
În conformitate cu prevederile art. 42 din CF, precum și Modului de completare a Declarației cu privire la impozitul pe venit, aprobat prin HG nr. 596 din 13.08.2012, la determinarea obiectului impozabil cu impozitul pe venit se va ajusta cheltuielile cu suma donației mijloacelor bănești în favoarea persoanei fizice. Astfel, ajustarea cheltuielilor se efectuează prin completarea Anexei 2D, rîndului 03038 „Suma contribuțiilor bănești efectuate sub formă de donație”
Monitorul fiscal FISC.md Nr.26 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
02 July /2015 11:00
Catalogul tematic
Impozitul pe venit
Tags:
declaraţia | impozit pe venit | donatie
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