Questions and answers
Impozitul pe venit și cotizațiile de membru
În urma controlului fiscal la compartimentul „impozit pe venit din activitatea de întreprinzător” s-a stabilit că agentul X a atribuit la deduceri în scopuri fiscale în perioadele fiscale 2018-2019 cotizații la o asociație de business, însă al cărei membru a devenit oficial din 01.07.2019. Respectiv, la determinarea obligațiilor fiscale privind impozitul pe venit din activitatea de întreprinzător cheltuielile suportate de întreprindere sub formă de cotizații pe parcursul anilor 2018-2019 au fost excl...
Monitorul fiscal FISC.md nr. 2(65) 2021
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The date of publishing:
09 February /2021 08:10
Domeniu:
Impozitul pe venit | Legislație fiscală
Tags:
impozit pe venit | cotizatia de membru | deductibiliatea cheltuielilor
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