Questions and answers
IVAO și produsele cu termen expirat
Se impozitează marfa alterata la un magazin alimentar, care aplica regimul IVAO, cu 4%? În conformitate cu prevederile art. 542 din Codul fiscal (CF), pentru subiecții sectorului întreprinderilor mici și mijlocii (IMM), obiect al impunerii reprezintă venitul din activitatea operaţională, obţinut în perioada fiscală de declarare. În scopul aplicării acestor prevederi, valoarea returului de marfă sau a discontului (reducerii) urmează să micşoreze mărimea obiectului impunerii în perioada fiscală în care a avut loc returul de marfă (s-a acordat discontul), i...
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The date of publishing:
10 April /2019 10:30
Domeniu:
Legislație fiscală
Tags:
IVAO | SNC | Codul fiscal | discont | perioada fiscală | marfă | returnarea marfii
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