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  • Вычет в налоговых целях расходов, понесенных в последствии чрезвычайной ситуации
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iconВычет в налоговых целях расходов, понесенных в последствии чрезвычайной ситуации

Одним из видов деятельности компании является выращивание сельскохозяйственных культур. Из-за засухи была выявлена потеря урожая по одному из видов культур. Разрешается ли к вычету в налоговых целях расходы на семена, удобрения, средства защиты от насекомых и т.д.? Какие виды расходов можно квалифицировать как вычитаемые в последствии чрезвычайной ситуации? Согласно ч. (1) ст. 24 НК, разрешается вычет обычных и необходимых расходов, оплаченных или понесенных налогоплательщиком в течение налогового периода, исключительно в целях...

Daniela Gulea

Daniela Gulea

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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.
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The date of publishing:

03 December /2019 13:16

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Legislație fiscală

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