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  • Referitor la deducerea cheltuielilor suportate aferent importului de servicii
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Questions and answers

iconReferitor la deducerea cheltuielilor suportate aferent importului de servicii

Pot sau nu pot fi deduse cheltuielile suportate aferent importului de servicii și dacă pot, în baza căror documente? Potrivit Codului fiscal: se permite deducerea cheltuielilor ordinare şi necesare, achitate sau suportate de contribuabil pe parcursul anului fiscal, exclusiv în cadrul activităţii de întreprinzător (art. 24 alin. (1));în scopuri fiscale se pot folosi metode de evidenţă financiară bazate pe prevederile Standardelor Naţionale de Contabilitate şi IFRS care nu contravin prevederilor prezentului titlu (art. 44 alin. (7)).

Anastasia Eremeeva

Anastasia Eremeeva

Dorel Noroc

Dorel Noroc

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al Republicii Moldova

„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:

11 October /2017 16:18

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Administrare fiscală | Noutăți | Legislație fiscală

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