Questions and answers
Privind 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 CF, se permite deducerea...
Monitorul fiscal FISC.md Nr.29 2016
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
19 February /2016 12:47
Domeniu:
Legislație fiscală | Deduceri fiscale
Tags:
deducerea cheltuielilor | activitate de intreprinzator | obligaţie fiscală
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