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Portal actualizat la 18 Martie 2025
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Inregistrare diferente de pret la sfarsitul anului

valabil la 25 Iul 2024
Elena Garofil Raspuns oferit de
Elena Garofil

Consultant fiscal

Intrebare: Societatea noastra foloseste evidenta produselor finite la cost standard. Suntem platitori de impozit pe profit pe trimestru. Inregistram lunar diferentele de pret la produse prin contul 348 si descarcarea calculata cu coeficientul k. Ni s-a adresat intrebarea daca putem face inregistrarea in contul 348 si descarcarea doar anual.

Care este baza legala si cum prevede obligatia efectuarii acestei inregistrari in contul 348?

Tip societate: S.R.L.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 2110

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Fa-ti un CONT de TESTARE GRATUITA completand formularul de mai jos. (Poti vedea exemple de raspunsuri cu un Click AICI)

Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 25 iul 2024.

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Intrebari similare din categoria Inspectie si sanctiuni jurisprudenta

18Dec2024

Diferente de TVA de plata stabilite de inspectia fiscala. Monografie contabila si compensarea cu TVA de recuperat

de Carmen Adomnoaei valabil la 18 Dec 2024
Intrebare: O microintreprindere are TVA de recuperat, pentru care nu s-a solicitat rambursare, in suma de 100.000 lei. In luna noiembrie, in urma unei inspectii fiscale, s-a stabilit suma de 1.500 lei TVA nedeductibila.Va rog sa ne indicati monografia contabila, modul de completare a decontului de TVA si, respectiv, daca aceasta suma trebuie virata sau se poate compensa cu TVA de recuperat.
18Oct2024

Compensare sume din contul 461 cu dividende

de Gina Popescu valabil la 18 Oct 2024
Intrebare: O societate comerciala cu sediul in Romania, care desfasoara activitati de prestari servicii in constructii pe teritoriul Italiei, conform art. 278 alin. 4 din Codul Fiscal, este supusa unei analize de risc fiscal. In acest sens, pe data de 02.10.2024, societatea primeste o solicitare de prezentare a fisei contului 461, pentru perioada 01.01.2022 - 31.08.2024. Mentionam ca in contul 461 s-au ...
21Iul2024

Anulare decizie de impunere. Inregistrare obligatii fiscale

de Elena Garofil valabil la 21 Iul 2024
Intrebare: In urma unei inspectii fiscale au fost stabilite in 2017 (pentru perioada controlata 2005-2010) sume de plata (de ordinul milioanelor) la impozitul pe profit, TVA si, implicit, majorari de intarziere si penalitati aferente impozitului pe profit si TVA. Agentul economic contesta decizia de impunere rezultata in urma controlului fiscal. Contestatia a fost respinsa de ANAF, iar agentul economic ...
10Iul2024

Aspecte fiscale TVA dedusa in cazul unui import

de Anca Bilas valabil la 10 Iul 2024
Intrebare: Am avut un import in luna mai 2024 exemplificativ:- valoarea marfii in dvi: 100.000 lei, fara taxe vamale. Valoarea tva in vama: 19.000 lei. Biroul vamal a considerat ca valoarea marfii este mai mare si a estimat valoarea in vama la 300.000 lei, tva aferenta: 57.000 lei. S-au achitat 19.000 lei tva si 38.000 lei garantie in vama in cont de garantie (nu in cont de tva) ca diferenta tva. - ...
03Iul2024

Implementare retea de date. Interfete de cladire. Colaborator din Italia

de Vera Constantin valabil la 03 Iul 2024
Intrebare: Suntem un Institut de Cercetare-Dezvoltare si avem un contract de prestari servicii pe un proiect finantat din fonduri nerambursabile alocate prin Fonduri Europene de Dezvoltare Regionala si de la bugetul de stat prin bugetul Ministerului Cercetarii, Inovarii si Digitalizarii. Proiectul finantat este al INCD Romania. Contractul de prestari servicii este in parteneriat cu un INCD din Italia pentru ...
29Apr2024

Corectarea situatiei contabile si fiscale a firmei in anul 2023

de Liviu Sapunaru valabil la 29 Apr 2024
Intrebare: Suntem firma platitoare de TVA si platitoare de impozit pe profit si activeaza in domeniul reparatiilor navale atat in tara, cat si in santiere din diverse tari precum Olanda, Germania etc.La o verificare a contabilitatii s-a constatat ca in anul 2023 s-au facut mai multe greseli, omisiuni de inregistrare si declarare a impozitelor si taxelor astfel:Au fost inregistrate in contabilitate ...
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1961
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2046
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2049
2050
DLMMJVS
23
24
25
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28
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