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Reportarea pierderilor pe perioade fiscale
Întreprinderea a suportat pierderi fiscale: - în anul 2015 – suma de 3 mil. lei, - în anul 2016 – suma de 2,5 mil. lei. În anul 2017 a obţinut venit impozabil în sumă de 7,5 mil. lei. În ce volum pierderile fiscale din perioadele anilor 2015 - 2016 vor fi acoperite din contul venitul impozabil al anului 2017 ? Potrivit prevederilor art. 32 alin.(1) din Codul fiscal (în redacția Legii nr. 138 din 17 iunie 2016), dacă, pe parcursul anului fiscal, cheltuielile aferente activității de întreprinzător depăşesc venitul brut al contribuabilului în ...
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The date of publishing:
04 April /2018 15:34
Domeniu:
Impozitul pe venit | Noutăți | Legislație fiscală
Tags:
perioada fiscală | venit impozabil | Reportarea pierderilor fiscale | pierderi
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