Questions and answers
Cum urmează a fi calificate cheltuielile aferente sponsorizării efectuate în formă nebănească, în cazul lipsei contractelor respective: ca cheltuieli nedeductibile sau cheltuieli neconfirmate documentar?
Modul de atribuire la deduceri a cheltuielilor pentru scopuri filantropice şi de sponsorizare şi confirmării lor, este reglementat prin Regulamentul cu privire la modul de confirmare a donaţiilor pentru scopuri filantropice şi/sau de sponsorizare, aprobat prin HG RM nr. 489 din 04.05.1998. Astfel, potrivit pct. 5 din Regulamentul menţionat, contribuabilii-rezidenţi, care pe parcursul anului fiscal au efectuat donaţii în scopuri filantropice sau de sponsorizare, trebuie să confirme cheltuielile sale pentru a primi dreptul de a le deduce în scopuri fi...
Monitorul fiscal FISC.md Nr.20 2014
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
10 July /2014 16:44
Domeniu:
Impozitul pe venit
Tags:
cheltuieli de delegare | cheltuieli | sponsorizare
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