Fiscal practice
Vânzarea mărfurilor cu reduceri de preț. Aspecte fiscale și contabile
În conformitate cu prevederile art. 44 alin.(1) lit. c) din Codul fiscal (CF), persoanele juridice aplică metoda de evidenţă – contabilitatea de angajamente, conform căreia venitul este raportat la perioada fiscală în care a fost câştigat; sumele reducerii de preţ, ale disconturilor şi rabaturilor acordate/primite în perioada de gestiune pentru livrările/achiziţiile efectuate în anii precedenţi se raportează şi se deduc respectiv în scopuri fiscale în perioada fiscală în care acestea au fost constatate şi/sau calculate, şi/sau acordate. Totodată, al...
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The date of publishing:
26 November /2018 13:09
Domeniu:
T.V.A. | Administrare fiscală | SIRF | Noutăți | Factura fiscală | Contabilitate
Tags:
discont | Contabilitate | TVA | rabat | vînzare | pret scazut | SNC | IFRS
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