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  • Privind deducerea cheltuielilor aferente împrumutului neînregistrat la Banca Națională a Moldovei
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iconPrivind deducerea cheltuielilor aferente împrumutului neînregistrat la Banca Națională a Moldovei

În cadrul controlului fiscal efectuat la întreprinderea „X” SRL s-a constatat că, în perioada anului 2014 aceasta a contractat de la nerezidenți patru împrumuturi pe o perioadă de 3 ani, din care doar trei contracte de împrumut au fost înregistrate la Banca Națională a Moldovei. Cheltuielile aferente dobînzillor, calculate în anul 2014 pentru cele patru împrumuturi, au fost deduse integral. Contribuabilul „X” SRL a procedat corect în acest caz? Ce prevede legislația în vigoare la acest capitol? Potrivit prevederilor art. 24 alin. (1) din...

Petru Griciuc

Petru Griciuc

Valeriu Severin

Valeriu Severin

Monitorul fiscal FISC.md Nr.29 2016

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

19 February /2016 12:47

Catalogul tematic

Deduceri fiscale | Legislație fiscală

Tags:

deducerea cheltuielilor | activitate de intreprinzator | obligaţie fiscală

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