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  • Privind deducerea plății pentru locațiunea unui automobil de la o persoană interdependentă
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iconPrivind deducerea plății pentru locațiunea unui automobil de la o persoană interdependentă

Va fi în drept agentul economic să atribuie la deduceri plata pentru locațiunea automobilului luat de la o persoană fizică cu care este în grad de rudenie? Deductibilitatea cheltuielilor se apreciază prin prisma prevederilor art. 24 alin. (1) din CF, conform cărora se permite deducerea cheltuielilor ordinare şi necesare, achitate sau suportate de contribuabil pe parcursul anului fiscal, exclusiv în cadrul activității de întreprinzător.

Marina Cravcenco

Marina Cravcenco

Monitorul fiscal FISC.md Nr.38 2017

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al Republicii Moldova | Biroul Naţional de Statistică al RM

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

19 June /2017 09:40

Catalogul tematic

Persoana fizică | Noutăți fiscale | Legislație fiscală | Dobînda | Impozitul pe venit

Tags:

deducere | activitate de întrprinzător | contract de locatiune | plată | scopuri fiscale | dobânzi | contribuabil

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