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  • Reportarea pierderilor fiscale în cazul în care contribuabilul a fost subiect al impunerii cu IVAO
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iconReportarea pierderilor fiscale în cazul în care contribuabilul a fost subiect al impunerii cu IVAO

Entitatea B SRL, în perioada anilor 2015-2016, a fost subiect al impunerii cu impozitul pe venit în modul general stabilit și a suportat pierderi fiscale în mărime de 60 000 lei și 25 000 lei, respectiv. În anul 2017 entitatea devine subiect al impunerii cu IVAO, iar pe parcursul anului 2018 din nou devine subiect al impunerii cu impozitul pe venit pe principii generale, obținând venit impozabil în mărime de 80 000 lei. Urmează a se stabili dacă, în asemenea situație, entitatea B SRL are dreptul să reporteze pierderile fiscale din perioada...

Petru Griciuc

Petru Griciuc

Valeriu Severin

Valeriu Severin

Monitorul fiscal FISC.md Nr.3 (51) 2019

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:

12 April /2019 11:01

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Administrare fiscală | Legislație fiscală | Noutăți fiscale

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