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Portal actualizat la 22 Ianuarie 2025
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Sponsorizare scoala de catre o societate comerciala

valabil la 25 Iul 2024
Mihaela Corneanu Raspuns oferit de
Mihaela Corneanu


Intrebare: O societate este platitoare de impozit pe profit. In acest an are un profit de 100.000 lei si doreste sa incheie un contract de sponsorizare cu o scoala privata. Sponsorizarea se va face direct cu scoala. Institutia respectiva nu este inscrisa in Registrul entitatilor/unitatilor de cult.

Aceasta sponsorizare este deductibila la calculul impozitului pe profit?

Tip societate: S.R.L.
Numar de angajati: 0 angajati
Platitoare TVA: Da
Cod CAEN: 4719

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Clic aici pentru a te convinge de utilitatea raspunsurilor oferite de expertii portalcontabilitate.ro

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21Ian2025

Recuperare pierdere fiscala

de Elena Garofil valabil la 21 Ian 2025
Intrebare: O societate prezinta urmatoarea situatie: in perioada 2019-2023, platitoare de impozit pe profit, inregistreaza pierdere contabila si fiscala in fiecare dintre cei 4 ani.Incepand cu 01.01.2024, devine platitoare de impozit pe veniturile microintreprinderilor, iar in decembrie 2024 obtine profit impozabil. In urmatorii 5 ani consecutivi, poate beneficia de scutirea de 70% de la plata ...
21Ian2025

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21Ian2025

Act de control. Impozit stabilit suplimentar. Tratament contabil

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Intrebare: Societatea a avut un control legat de impozitul pe profit, in cadrul caruia s-a cerut si dosarul preturilor de transfer. In urma analizei, organul de control a stabilit obligatii suplimentare privind impozitul pe profit si accesorii, care au fost inscrise si in fisa pe platitor. Noi am achitat debitul si am solicitat prin D11 anularea accesoriilor. Obligatiile suplimentare se refera la anii 2018 ...
21Ian2025

Calculul impozitului pe profit in contextul receptiei si vanzarii stocurilor de produse finite

de Liviu Sapunaru valabil la 21 Ian 2025
Intrebare: Firma trece de la 1 iulie 2024 la impozit pe profit, prin depasirea plafonului de cifra de afaceri de 500.000 euro. In luna decembrie 2024 se face receptia pentru 3 case care vor fi vandute in ianuarie 2025. La 31 decembrie 2024, firma are profit (avand in vedere ca in septembrie 2024 s-au vandut alte case care erau pe stoc).La ce valoare se va calcula impozitul pe profit pentru casele vandute ...
18Ian2025

Recuperare pierdere fiscala in anul 2023

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Intrebare: O societate platitoare de impozit pe profit la decembrie 2023 are pierdere fiscala. Incepand cu anul 2017 firma este platitoare de impozit pe microintreprindere pana in decembrie 2022. Revine la impozit pe profit cu 01.01.2023 pana in prezent.In anul 2023 societatea poate recupera pierderea fiscala pentru ce perioada anterioara?
17Ian2025

Termen de comunicare iesire din sistemul de impunere pe venitul microintreprinderilor

de Elena Popescu valabil la 17 Ian 2025
Intrebare: Care este termenul pentru depunerea declaratiei 700 in cazul in care la 31.12.2024 societatea era platitoare de impozit pe veniturile din microintreprindere si a depasit plafonul de 250.000 euro?
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ianuarie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
1954
1955
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1958
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1961
1962
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2036
2037
2038
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2041
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2044
2045
2046
2047
2048
2049
2050
DLMMJVS
29
30
31
1
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11
12
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16
17
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31
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