Fiscal practice
Referitor la deducerea cheltuielilor în scopuri fiscale - 5
Entitatea „A” SRL a adus un produs nou pe piaţă care necesită a fi promovat. Urmează a se stabili dacă sunt permise pentru deducere în scopuri fiscale cheltuielile de publicitate a noului produs. Potrivit prevederilor art. 24 alin. (1) din CF, se permite deducerea cheltuielilor ordinare şi necesare, achitate sau suportate de contribuabil pe parcursul anului fiscal, exclusiv în cadrul activităţii de întreprinzător. Totodată, în conformitate cu prevederile pct. 39 lit. a) din Regulamentul cu privire la determinarea obligaţiilor fiscale aferente impozitul...
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The date of publishing:
17 March /2017 11:54
Domeniu:
Legislație fiscală | Deduceri fiscale
Tags:
deducerea cheltuielilor | Codul fiscal | scopuri fiscale | publicitate
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