Modificări legislative fiscale | KPMG | RO
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Modificări legislative fiscale

Modificări legislative fiscale

Începând cu data de 1 Ianuarie 2018, se modifică regimul fiscal aplicabil plătitorilor de impozit pe profit în sensul restrângerii dreptului lor de a deduce a cheltuielile cu creanțele înstrăinate la 30% din valoarea acestora. Actualmente, astfel de cheltuieli/pierderi sunt deductibile integral urmând principiul general aplicabil cheltuielilor efectuate in scopul desfășurării activității economice.

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© 2018 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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