Questions and answers
Datoria compromisă și deducerea acesteia în scopuri fiscale
Poate entitatea „Rezident” SRL să admită spre deducere creanța nerambursată de către nerezidentul SC „Nerezident” LTD în condițiile în care agentul economic este declarat insolvabil (conform informației publicate pe site-ul oficial al unei instituții de drept din țara sa de rezidență)? În conformitate cu prevederile art. 5 pct. 32) din CF, noţiunea de datorie compromisă reprezintă creanţă care este nerambursabilă în cazurile stabilite de articolul menționat. Calificarea datoriei drept compromisă, în cazurile specificate la articolul menționat, are loc doar în baza d...
Monitorul fiscal FISC.md Nr.7 (55) 2019
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The date of publishing:
04 December /2019 15:43
Domeniu:
Administrare fiscală | Legislație fiscală | Deduceri fiscale
Tags:
datorie compromisa | deducere | scopuri fiscale | activitate de intreprinzator | nerezident
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