Questions and answers
Dreptul la deducere a cheltuielilor de reprezentanță de către ÎI și GȚ
Are dreptul un agent economic cu statut de persoană fizică (ÎI sau GȚ) să suporte cheltuieli de reprezentanță? Și daca da, care este modalitatea lor de deducere și reflectare în Declarații? În conformitate cu art. 24 alin. (3) din Codul fiscal (CF), deducerea cheltuielilor de reprezentanță a agenţilor economici se permite în limitele stabilite de HG „Cu privire la determinarea obligaţiilor fiscale aferente impozitului pe venit” nr. 693 din 11.07.2018 (HG nr. 693/2018), cu modificările și completările ulterioare. ...
Monitorul fiscal FISC.md Nr. 4 (59) 2020
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The date of publishing:
18 June /2020 09:46
Domeniu:
Impozitul pe venit
Tags:
gospodarie taraneasca | venituri | intreprindere individuala
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