Questions and answers
Întreprinderea a procurat două mijloace de transport, iar ulterior pentru acestea a procurat anvelope. Este oare în drept entitatea de a calcula uzura în scopuri fiscale la anvelopele procurate?
În conformitate cu prevederile art. 24 alin. (1) din Codul fiscal, se permite deducerea cheltuielilor ordinare și necesare, achitate sau suportate de contribuabil pe parcursul anului fiscal, exclusiv în cadrul activităţii de întreprinzător. Menţionăm că în scopuri fiscale se pot folosi metode de evidenţă financiară, bazate pe prevederile Standardelor Naţionale de Contabilitate și Standardelor Internaţionale de Raportare Financiară care nu contravin prevederilor Titlul II din Codul fiscal, potrivit prevederilor art. 44 alin. (7) din Codul fiscal. În ace...
Monitorul fiscal FISC.md Nr.13 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
20 May /2013 11:56
Domeniu:
Impozitul pe venit | Persoană juridică
Tags:
mijloace fixe
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