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  • Каков порядок вычета командировочных расходов в случае, если в накладной, выданной гостиницей, не указана стоимость завтрака? Считается это суточными или нет?
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iconКаков порядок вычета командировочных расходов в случае, если в накладной, выданной гостиницей, не указана стоимость завтрака? Считается это суточными или нет?

В соответствии с положениями ч. (1) ст. 24 НК, разрешается вычет обычных и необходимых расходов, оплаченных или понесенных налогоплательщиком в течение налогового года исключительно в целях осуществления предпринимательской деятельности, а исходя из предписаний ч. (3) этой же статьи, вычет расходов, связанных с командированием работников, представительскими расходами, расходами по страхованию хозяйствующих субъектов, разрешается в пределах, установленных Правительством.

Veronica Vragaleva

Veronica Vragaleva

Monitorul fiscal FISC.md Nr.16 2013

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The date of publishing:

04 November /2013 17:08

Catalogul tematic

Deduceri fiscale | Obligație fiscală

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