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Portal actualizat la 4 Aprilie 2025
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  • Subiectul saptamanii
  • Recuperare pierdere fiscala
    O societate platitoare de impozit pe profit, in anul 2023 a obtinut pierdere fiscala de 3.000.000 lei, evidentiata la rd. 40 din D101/2023. In anul 2024 obtine un profit fiscal de 2.500.000 lei. Impozitul pe profit va fi calculat la 30%, a...
    mai mult

Reevaluare imobile. Monografie contabila

valabil la 23 Ian 2025Conform legislatiei in vigoare!
Vera Constantin Raspuns oferit de
Vera Constantin

Expert contabil

Intrebare: O societate detine in proprietate mai multe imobile in vederea inchirierii. Anul acesta a facut reevaluare pentru 5 dintre ele.

Va rog sa ma ajutati cu procedurile legale catre institutii si ajustarea valorii in contabilitate.

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 4619

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 23 ian 2025.

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Intrebari similare din categoria Taxe si impozite

07Mar2025

Inchiriere in regim hotelier

de Ramona Balasu valabil la 07 Mar 2025
Intrebare: O persoana fizica detine doua apartamente pe care le inchiriaza in regim hotelier prin aplicatii de tip Booking sau similare. Cum se fiscalizeaza o astfel de activitate? Prin ce metoda se poate emite o factura catre un client? Ce impozitare se aplica? Am auzit ceva despre o varianta de impozitare forfetara. Un prieten de la Finante m-a sfatuit sa ii deschid o intreprindere individuala cu sistem ...
28Feb2025

Declarare in D205 impozit retinut la sursa pentru veniturile din chirii

de Anca Bilas valabil la 28 Feb 2025
Intrebare: O societate are un contract de inchiriere spatiu de la doua persoane fizice (coproprietari). In timpul anului 2024, societatea a retinut, declarat si achitat impozit la sursa de 10% conform legii. In contract este stipulat ca plata lunara a chiriei sa fie facuta in contul unei alte persoane fizice care nu este coproprietar. In aceasta situatie, cum declara societatea in declaratia anuala 205? ...
18Dec2024

Impozit din premii si jocuri de noroc

de Munteanu Corneliu Stefan valabil la 18 Dec 2024
Intrebare: O societate care comercializeaza incaltaminte acorda un premiu constand intr-o masina, evaluata la aproximativ 10.000 de euro, aflata in patrimoniul personal al asociatului societatii, persoanelor fizice care cumpara produse si participa la tombola organizata de societate.Va rog sa imi spuneti care este tratamentul fiscal aplicabil in aceasta situatie, la nivelul societatii, la nivelul ...
10Dec2024

Amenajari spatii comerciale. Reparatii si modernizari

de Vera Constantin valabil la 10 Dec 2024
Intrebare: O societate inchiriaza spatii comerciale. Chiriasii sai isi amenajeaza spatiile in functie de necesitati si specificul activitatii. La finalul contractului de inchiriere, fie isi iau amenajarile (daca este posibil), fie le lasa in spatiul respectiv (gresie, faianta, aparate de aer conditionat). In general, contractele sunt pe o perioada de 1-2 ani, astfel ca ceea ce ramane ca si amenajare in ...
25Sep2024

Garantia la contractul de inchiriere

de Raluca Liliana Anghelache valabil la 25 Sep 2024
Intrebare: Avem un contract de inchiriere sediu de la o persoana fizica. S-a achitat chiria pentru prima luna in valoare de 6410.25 RON + garantia de 8000 lei.La calculul impozitului pe chirie de 8% pe care trebuie sa il retinem si sa il declaram prin D100 trebuie sa calculam 8% si pentru garantia de 8.000 lei sau doar pentru prima luna achitata?
22Sep2024

Monografie contabila distribuitor vin

de Anca Bilas valabil la 22 Sep 2024
Intrebare: Suntem o firma de distributie care achizitioneaza vin cu ambalaj SGR de la un producator, in vederea revanzarii catre comercianti cu amanuntul. Va rog sa ne spuneti ce monografie contabila folosim la inregistrarea facturii de vin, unde apare separat garantia SGR, precum si la revanzarea vinului catre comerciantii cu amanuntul.
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aprilie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
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1973
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2009
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2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
30
31
1
2
3
4
5
6
7
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9
10
11
12
13
14
15
16
17
18
19
20
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22
23
24
25
26
27
28
29
30
1
2
3
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