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  • Calificarea drept compromisă a datoriei cu termenul de prescripţie expirat în mărime de până la 1000 lei. Exemple
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iconCalificarea drept compromisă a datoriei cu termenul de prescripţie expirat în mărime de până la 1000 lei. Exemple

Conform legislației fiscale, agenții economici au dreptul la deducerea din venitul impozabil a creanțelor nerambursabile cu termenul de prescripție expirat, nefiind obligați să obțină în acest sens un act confirmativ care să ateste expirarea termenului respectiv (art. 31 alin. (1) coroborat cu art. 5 pct. 32) lit. g) din Codul fiscal (CF))

Igor Cebotarenco

Igor Cebotarenco

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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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05 February /2024 07:00

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