Questions and answers
Datoria cu termenul de prescripție expirat. Regimul fiscal și evidența
Potrivit contractului de prestări servicii, întocmit în perioada fiscală 2018, la agentul economic „X” s-a format o datorie în mărime de 15 000 lei. În perioada fiscală 2021 a expirat termenul de prescripție a datoriei menționate. Urmează a fi reflectată la venituri datoria cu termenul de prescripție expirat? În cazul în care entitatea va fi obligată să reflecte la venituri datoria dată, aceasta se va indica la veniturile perioadei 2021 sau 2018? Conform art. 18 lit. j) din Codul fiscal (CF) venitu...
Monitorul fiscal FISC.md nr.5 (74) 2022
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The date of publishing:
07 June /2022 08:02
Domeniu:
Impozitul pe venit | Legislație fiscală
Tags:
datorie | impozit pe venit | termen de prescripție
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