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  • Людмила Лапицкая: "Подоходный налог, рассчитанный от дохода от операционной деятельности"
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iconЛюдмила Лапицкая: "Подоходный налог, рассчитанный от дохода от операционной деятельности"

Наше предприятие уплачивает подоходный налог 3% от дохода от операционной деятельности. Временно свободные денежные средства были размещены на банковском депозите сроком на три года, проценты по депозиту начисляются ежемесячно. Нужно ли уплачивать подоходный налог от процентных начислений, полученных по банковскому депозиту? Статья 542 «Объект налогообложения» НК определяет как базу налогообложения доход от операционной деятельности. При получении процентных начислений по банковскому депозиту в бухгалтерском учете будет сделана следующая...

Ludmila Lapițcaia

Ludmila Lapițcaia

Monitorul fiscal FISC.md Nr.15 2013

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„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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