Questions and answers
Regimul fiscal al achitării în avans a produselor agricole
Entitatea are intenția să achite în avans persoanelor fizice (luna mai-iunie) pentru struguri (producţie agricolă), care vor fi recoltaţi în perioada septembrie-octombrie. Cum va avea loc reflectarea corecta a acestor plăți în contabilitate? Se reţin 5% şi se întocmește un act de achiziţie? În conformitate cu art.901 alin. (35) din Codul fiscal (CF), persoanele specificate la art.90 din CF reţin un impozit în mărime de 5% din plăţile efectuate în folosul persoanei fizice, cu excepţia întreprin...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
26 May /2020 13:21
Catalogul tematic
Impozitul pe venit | Noutăți
Tags:
avans | produse agricole | act de achizitie | monitorul.fisc.md
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