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  • 2. (28.8.25) Care este valoarea impozabilă a mărfurilor livrate angajatului companiei la un preț mai mic decât cel la care acestea se comercializează persoanelor terțe?
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2. (28.8.25) Care este valoarea impozabilă a mărfurilor livrate angajatului companiei la un preț mai mic decât cel la care acestea se comercializează persoanelor terțe?

În conformitate cu prevederile art.99 alin.(1) din Codul fiscal, livrarea efectuată la un preț mai mic decât cel de piață din cauza relațiilor specifice stabilite între furnizor și cumpărător (beneficiar) sau din cauză că cumpărătorul (beneficiarul) este un angajat al furnizorului, constituie o livrare impozabilă. Valoarea impozabilă a livrării respective constituie valoarea ei de piață. Astfel, ținând cont de faptul că cumpărătorul este un angajat al agentului economic, valoarea impozabilă a mărfurilor comercializate constituie valoarea lor de piață.

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„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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The date of publishing:

18 December /2019 07:57

Catalogul tematic

Administrare fiscală | Legislație fiscală

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