Questions and answers
Întreprinderea a efectuat export de marfă către partenerul ”X”. Totodată, în drum, marfa dată a fost furată. Este în drept entitatea să deducă, în scopuri fiscale, cheltuielile ce țin de pierderile aferente furtului mărfii?
Menționăm, că potrivit prevederilor 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 activității de întreprinzător. Totodată, în conformitate cu prevederile pct. 39 Anexa nr.1 la HG nr.77 din 30 ianuarie 2008, cheltuielile ordinare și necesare reprezintă cheltuielile, caracteristice pentru gestionarea anumitor tipuri de activități de întreprinzător, fără de care este imposibil de a face business, care sunt definite atât cu indici calitativi, ...
Monitorul fiscal FISC.md Nr.30 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
21 March /2016 09:22
Domeniu:
Deduceri fiscale
Tags:
întreprinderi | Export | deducerea cheltuielilor | scopuri fiscale
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