Fiscal practice
TVA pentru mărfurile ce urmează a fi distruse
Urmează a se impozita cu TVA mărfurile cu termenul de valabilitate expirat (inclusiv din cauza sistării activității pe perioada pandemiei) care urmează a fi distruse? Potrivit art.95 alin.(1) din Codul fiscal (CF), obiecte impozabile cu TVA constituie livrarea mărfurilor, serviciilor de către subiecţii impozabili, aceasta reprezentând rezultatul activităţii lor de întreprinzător în RM. Art. 93 pct.3) din CF, în calitate de livrare de mărfuri specifică transmiterea dreptului de proprietate asupra mărfur...
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The date of publishing:
26 January /2021 08:25
Catalogul tematic
T.V.A. | Noutăți
Tags:
TVA | marfuri cu termen de valabilitate expirat | distrugerea mărfii | monitorul.fisc.md
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