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  • Налоговый режим неиспользованных товаров в связи с истекшим сроком годности
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Fiscal practice

iconНалоговый режим неиспользованных товаров в связи с истекшим сроком годности

В соответствии с положениями ч. (1) и (3) ст. 46 Налогового кодекса (НК), любое лицо, которое имеет товарно-материальные запасы, предназначенные для использования в производственном процессе, или запасы готовой продукции, обязано вести их учет, если это необходимо для правильного отражения дохода. Методы учета товарно-материальных запасов применяются налогоплательщиком в соответствии с Национальными стандартами бухгалтерского учета (НСБУ) и Международными стандартами финансового учета (МСФО) (ч. (3) ст. 46 НК).

Galina Șpac

Galina Șpac

Monitorul fiscal FISC.md Nr. 6 (47) 2018

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.
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The date of publishing:

08 October /2018 09:00

Catalogul tematic

T.V.A. | Administrare fiscală | Legislație fiscală | Noutăți fiscale

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