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  • Deducerea donațiilor în scopuri fiscale
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iconDeducerea donațiilor în scopuri fiscale

Pe parcursul anului entitatea „Y” SRL a efectuat donații în scopuri filantropice unor case de copii. Obiectul donației îl constituie haine și rechizite procurate pe teritoriul țării cu prețul de 20 000 lei, TVA – 4000 lei. Urmează de stabilit dacă suma TVA aferentă obiectelor procurate se include sau nu în limita de 5% din venitul impozabil, permisă spre deducere în scopuri fiscale. Entitatea „Y” SRL estimează că venitul impozabil pentru perioada 2019 va constitui 450 000 lei.

Valeriu Severin

Valeriu Severin

Petru Griciuc

Petru Griciuc

Monitorul fiscal FISC.md Nr.7 (55) 2019

Institutions:

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

„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:

05 December /2019 13:20

Catalogul tematic

Deduceri fiscale | Legislație fiscală | Administrare fiscală | T.V.A.

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