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  • 2. (29.1.10.6) Cum se reflectă în Declarația cu privire la impozitul pe venit a persoanei juridice donația mijloacelor bănești efectuată persoanei fizice sau altor persoane decît celor menționate în art. 36 alin. (2) din Codul fiscal?
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2. (29.1.10.6) Cum se reflectă în Declarația cu privire la impozitul pe venit a persoanei juridice donația mijloacelor bănești efectuată persoanei fizice sau altor persoane decît celor menționate în art. 36 alin. (2) din Codul fiscal?

În conformitate cu prevederile art. 21 alin. (4) din Codul fiscal, precum și prevederile Instrucțiunii privind modul de completare a Declarației cu privire la impozitul pe venit, aprobat prin Ordinul Ministerului Finanțelor nr. 153 din 22 decembrie 2017, la determinarea obiectului impozabil cu impozitul pe venit se va ajusta cheltuielile cu suma donației mijloacelor bănești în favoarea persoanei fizice sau altor persoane decît celor menționate în art. 36 alin. (2) din Codul fiscal. Astfel, ajustarea cheltuielilor respective se efectuează prin completarea Anexei 2D, rîndului 03038 „Suma contribuțiilor bănești efectuate sub formă de donație”.

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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:

27 March /2018 14:10

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Persoană juridică | Ordine MF | Noutăți fiscale

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