Questions and answers
Despre deduceri în scopuri fiscale
Sunt permise spre deducere în scopuri fiscale a cheltuielilor aferente mărfii cu termenul de valabilitate expirat? În conformitate cu prevederile art. 24 alin. (1) din CF, se permite deducerea cheltuielilor ordinare şi necesare, achitate sau suportate de contribuabil pe parcursul anului fiscal, exclusiv în cadrul activităţii de întreprinzător. Totodată, conform punctului 37 din Regulamentul cu privire la determinarea obligațiilor fiscale aferente impozitului pe venit (Anexa nr.1), aprobat prin HG nr. 77 din 30.01.2008, la determinar...
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The date of publishing:
20 May /2016 10:56
Catalogul tematic
Deduceri fiscale
Tags:
deduceri | scopuri fiscale | cheltuieli | marfă | termen de valabilitate
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