Questions and answers
Sancţiunile aplicate pentru calcularea incorectă a uzurii în scopuri fiscale
În rezultatul controlului fiscal prin metoda verificării tematice la S.R.L. „D” s-a constatat că entitatea în perioadele 2016 şi 2017 a luat în arendă operaţională mijloace fixe cărora le-a calculat amortizarea în contabilitate şi uzura în scopuri fiscale. Urmează a stabili care vor fi sancţiunile aplicate entităţii pentru încălcările depistate. În baza prevederilor art. 5 pct. 18) şi 19) din CF, contract de leasing financiar este orice contract de leasing care îndeplineşte cel puţin una din următoarele condiţii: riscurile şi beneficiile aferente dreptului ...
Monitorul fiscal FISC.md Nr. 4 (45) 2018
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The date of publishing:
28 June /2018 10:05
Catalogul tematic
Impozitul pe venit | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Sancțiuni fiscale | Noutăți fiscale
Tags:
scopuri fiscale | organ fiscal | buget | Taxe | Cod fiscal | VEN12 | impozit
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