Questions and answers
Regimul fiscal al împrumutului în cazul încetării activității creditorului
Întreprinderea cu capital străin a primit, în anul 2014, un împrumut în USD, suma (pâna la 100 000), dobânda zero de la o companie străină si a fost înregistrat la BNM. In anul trecut ni s-a anunțat ca întreprinderea debitoare si-a încheiat activitatea, prin urmare, datoria fata de ea a rămas încă nerambursată. Întrebarea este care este procedura de casare a acestei datorii? În conformitate cu prevederile pct. 39 din Standardul Național de Contabilitate „Capital propriu și datorii”, aprobat prin Ordinul Ministerului Finanțelor nr. 118 din 06.08.2013, decontarea da...
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The date of publishing:
10 April /2019 10:35
Domeniu:
Administrare fiscală
Tags:
venit impozabil | intreprindere | perioada fiscală | Codul fiscal | impozit | SNC | capital | regim fiscal | imprumut | creditor
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