Questions and answers
Persoana juridică are premiu în cadrul campaniei promoționale organizate de altă întreprindere. Regimul fiscal și modul de reflectare
În urma unei campanii de publicitate organizate în luna iunie 2021 întreprinderea „X” (plătitoare a TVA), rezidentă a RM, a obținut un premiu în mărime de 36 000 lei de la altă întreprindere „A”, de asemenea rezidentă a RM. Care este regimul fiscal al operațiunii menționate și modul de reflectare în dările de seamă fiscale? În conformitate cu pct. 38) art. 5 din CF, campanie promoțională reprezintă modalitate de promovare a vânzărilor prin organizarea de concursuri, jo...
Monitorul fiscal FISC.md nr.5 (68) 2021
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The date of publishing:
17 August /2021 08:06
Domeniu:
Impozitul pe venit | Legislație fiscală | Persoană juridică
Tags:
persoan juridica | campanie promoțională | regim fiscal | dare de seamă | impozit | scutire
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