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  • Persoana juridică are premiu în cadrul campaniei promoționale organizate de altă întreprindere. Regimul fiscal și modul de reflectare
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iconPersoana juridică are premiu în cadrul campaniei promoționale organizate de altă întreprindere. Regimul fiscal și modul de reflectare

În urma unei campanii de publicitate organizate în luna iunie 2021 întreprinderea „X” (plătitoare a TVA), rezidentă a RM, a obținut un premiu în mărime de 36 000 lei de la altă întreprindere „A”, de asemenea rezidentă a RM. Care este regimul fiscal al operațiunii menționate și modul de reflectare în dările de seamă fiscale?  În conformitate cu pct. 38) art. 5 din CF, campanie promoțională reprezintă modalitate de promovare a vânzărilor prin organizarea de...

Petru Griciuc

Petru Griciuc

Monitorul fiscal FISC.md nr.5 (68) 2021

Institutions:

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:

17 August /2021 08:06

Catalogul tematic

Impozitul pe venit | Legislație fiscală | Persoană juridică

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