Questions and answers
Publicitatea: cheltuieli deductibile sau impozabile?
Casarea mărfurilor prelevate ca mostre pentru poze/broşuri, utilizate ulterior în scopuri publicitare, este considerată ca cheltuială deductibilă? Referitor la tratamentul TVA, se consideră casarea acestora ca livrare impozabilă? Dacă nu, se permite trecerea în cont a TVA aferent valorii de achiziţie? Deductibilitatea aferentă mărfurilor sau materialelor casate depinde de genul de activitate a entităţii şi regulile (metodele) aprobate prin Politica de contabilitate şi Regulamentele interne ale entităţii. Dacă aceste active au fost înregistrate ca măr...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
14 March /2018 14:59
Domeniu:
Impozitul pe venit | T.V.A. | Administrare fiscală
Tags:
cheltuieli | deducerea cheltuielilor | TVA | publicitate | livrare
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