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TVA exclus de la deducere în urma controlului fiscal
În rezultatul controlului fiscal, a fost exclusă de la deducere o anumită sumă a TVA, care a fost transferată la cheltuieli. Aceste cheltuieli sunt deductibile în scopuri fiscale sau nu? Art. 102 din Codul fiscal (CF) conține norme ce stabilesc condițiile de atribuire a TVA la deducere sau la costuri, cheltuieli în funcție de destinația utilizării mărfurilor, serviciilor procurate. Astfel, conform alin.(2) din acest articol, suma TVA, achitată sau care urmează a fi achitată pe valorile materiale, serviciile procurate care sunt folosite pentru efectuar...
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The date of publishing:
21 October /2019 16:01
Domeniu:
T.V.A. | Administrare fiscală | Noutăți
Tags:
TVA | control fiscal | deducerea TVA | monitorul.fisc.md
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