Questions and answers
Privind deducerea cheltuielilor de reprezentanță
Care cheltuieli potrivit prevederilor Codului fiscal limitează suma cheltuielilor permise spre deducere în scopuri fiscale, precum și corectitudinea confirmării documentare a acestora? Inițial este necesar de menționat că nu în toate cazurile sumele cheltuielilor constatate în contabilitatea financiară sunt identice cu cele recunoscute în scopuri fiscale de impozitare. Una din cauzele apariției divergențelor menționate este limitarea sumei cheltuielilor constatate în scopul impozitării. Astfel, cheltuielile suportate de un agent economic pe par...
Monitorul fiscal FISC.md Nr.38 2017
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The date of publishing:
19 June /2017 11:31
Domeniu:
Impozitul pe venit | Administrare fiscală | Legislație fiscală | Noutăți fiscale
Tags:
cheltuieli | delegatie | venit impozabil | reprezentanta | RM | scopuri fiscale | documente
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