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  • В соответствии с заключенным между сторонами договором, предприятие выдало кредит физическому лицу, которое внесло первый платеж в апреле. В мае текущего года физическое лицо скончалось. Вправе ли предприятие отнести на вычеты безвозвратный долг, если данное лицо не владеет движимым и недвижимым имуществом и не имеет наследников?
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Questions and answers

iconВ соответствии с заключенным между сторонами договором, предприятие выдало кредит физическому лицу, которое внесло первый платеж в апреле. В мае текущего года физическое лицо скончалось. Вправе ли предприятие отнести на вычеты безвозвратный долг, если данн

Отмечаем, что в соответствии с положениями лит. d) п. 32 ст. 5 НК, дебиторская задолженность, невозможная к погашению в случае смерти физического лица и отсутствия других лиц, обязанных по закону исполнить его обязательства, представляет собой безнадежный долг.

Monitorul fiscal FISC.md Nr.26 2015

Institutions:

Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

02 July /2015 14:19

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Tags:

договор | предприятие | кредит | физическое лицо

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