Questions and answers
Referitor la deducerea cheltuielilor suportate aferent importului de servicii
Pot sau nu pot fi deduse cheltuielile suportate aferent importului de servicii și dacă pot, în baza căror documente? Potrivit Codului fiscal: se permite deducerea cheltuielilor ordinare şi necesare, achitate sau suportate de contribuabil pe parcursul anului fiscal, exclusiv în cadrul activităţii de întreprinzător (art. 24 alin. (1)); în scopuri fiscale se pot folosi metode de evidenţă financiară bazate pe prevederile Standardelor Naţionale de Contabilitate şi IFRS care nu contravin prevederilor prezentului titlu (art. 44 alin. (7)). Toto...
Instituții:
Serviciul Fiscal de Stat | Ministerul Finanțelor al Republicii Moldova | Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
11 October /2017 16:18
Catalogul tematic
Administrare fiscală | Noutăți | Legislație fiscală
Tags:
import | agent economic | cheltuieli | deduceri | servicii
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