Questions and answers
Decontarea datoriilor cu termen de prescripție expirat pentru subiecții sectorului ÎMM
Întreprinderea care nu este înregistrată ca plătitor al TVA și urmează a fi lichidată are datorii față de creditori la unele împrumuturi primite. Termenul de prescripție a datoriilor a expirat în anii 2019 și 2021. Vor constitui aceste împrumuturi obiect al impunerii pentru regimul fiscal pentru subiecții sectorului întreprinderilor mici și mijlocii (ÎMM)? Potrivit art. 18 lit. j) din Codul fiscal (CF), venitul rezultat din neachitarea datoriei de către agentul economic, cu excepția cazurilor c&...
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The date of publishing:
13 October /2021 08:04
Domeniu:
T.V.A. | Legislație fiscală
Tags:
TVA | termen de prescripție | IMM
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