Fiscal practice
Reportarea pierderilor fiscale: unele aspecte
În conformitate cu prevederile alin. (1) art. 32 din Codul fiscal (CF), dacă, pe parcursul perioadei fiscale1, cheltuielile aferente activității de întreprinzător depășesc venitul brut al contribuabilului în perioada fiscală curentă, suma pierderilor rezultate din această activitate va fi reportată eșalonat pe următoarele cinci perioade fiscale. De asemenea, potrivit alin. (2) art. 32 din CF, suma reportată pe una din perioadele fiscale următoare celei în care s-au înregistrat pierderile este egală cu suma totală a ...
Monitorul fiscal FISC.md Nr. 8(63) 2020
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The date of publishing:
04 December /2020 08:22
Domeniu:
Administrare fiscală | Legislație fiscală | Obligație fiscală
Tags:
pierderi | penalitate | obligaţie fiscală | venit | practica fiscala
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