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Questions and answers
Deducerea donațiilor în scopuri fiscale
Pe parcursul anului entitatea „Y” SRL a efectuat donații în scopuri filantropice unor case de copii. Obiectul donației îl constituie haine și rechizite procurate pe teritoriul țării cu prețul de 20 000 lei, TVA – 4000 lei. Urmează de stabilit dacă suma TVA aferentă obiectelor procurate se include sau nu în limita de 5% din venitul impozabil, permisă spre deducere în scopuri fiscale. Entitatea „Y” SRL estimează că venitul impozabil pentru perioada 2019 va constitui 450 000 lei. &nb...
Monitorul fiscal FISC.md Nr.7 (55) 2019
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The date of publishing:
05 December /2019 13:20
Catalogul tematic
Deduceri fiscale | Legislație fiscală | Administrare fiscală | T.V.A.
Tags:
deducere | scopuri fiscale | donatii | entitate | TVA | Agentul economic
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