Questions and answers
Deducerea cheltuielilor de reparaţie într-un cuantum mai mare decât cel permis
În cadrul controlului fiscal prin metoda verificării tematice la entitatea „B” S.R.L. s-a constatat că aceasta, în perioada fiscală 2017, a dedus în scopuri fiscale cheltuieli de reparaţii ale mijloacelor fixe arendate într-un cuantum mai mare decât este permis. Cheltuielile respective entitatea le-a indicat în declaraţia cu privire la impozitul pe venit în rd. 03011, împreună cu cheltuielile de reparaţii ale mijloacelor fixe proprii. Este corectă această abordare şi ce sancţiuni riscă entitatea „B” ca urmare a controlului fiscal? În con...
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The date of publishing:
30 July /2018 10:24
Domeniu:
Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Contabilitate
Tags:
declaraţia | cheltuieli | CF | amenzi | venit | mijloace fixe | entitate | Contabilitate
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