Questions and answers
Reflectarea subvenţiilor în Declaraţia VEN12
În cazul primirii subvențiilor de la stat ca compensare a cheltuielilor la procurarea mijloacelor fixe, avem dreptul trecerii sumei integrale la venituri în anul de gestiune sau trebuie să le decontăm la venituri proporțional în fiecare an, în funcţie de perioada de utilizare a mijlocului fix? Sursele de venit neimpozabile care nu urmează a fi incluse în venitul brut al contribuabilului și, respectiv, nu se supun impozitării sunt specificate în art.20 din Codul fiscal. Potrivit art. 20 lit.z2) din Codul fiscal, mijloacele bănești obținute din fondurile sp...
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The date of publishing:
08 June /2018 15:31
Domeniu:
Impozitul pe venit | Noutăți | Legislație fiscală
Tags:
Subvenţiile în agricultură | mijloace fixe | baza impozabila | VEN 12 | VEN12
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