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Privind calcularea uzurii mijloacelor fixe primite cu titlu gratuit
Este oare necesar de calculat uzura mijloacelor fixe primite cu titlu gratuit? Sunt recunoscute aceste cheltuieli în dările de seamă financiare cu reflectarea lor în rîndul 0102 la completarea Declarației VEN12? Conform art. 26 alin. (2) din Codul Fiscal proprietatea pentru care se calculează uzura este proprietatea materială folosită în activitatea de întreprinzător și reflectată în bilanţul contabil al contribuabilului în conformitate cu legislaţia, a cărei valoare scade prezumtiv ca urmare a uzurii fizice şi morale şi a cărei perioadă de exploatare este mai ma...
Monitorul fiscal FISC.md Nr.14 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
12 July /2013 16:43
Domeniu:
Impozitul pe venit | Deduceri fiscale
Tags:
mijloace fixe | declaratie
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