Fiscal practice
Clasificarea întreprinderilor în vederea aplicării prevederilor art. 26/1 alin. (6/1) (amortizarea accelerată) și art. 87 alin. (1/1) (amânarea impozitului pe venit) din Codul fiscal
Prin prisma Legii nr. 356/2022 cu privire la modificarea unor acte normative (ce vizează politica fiscală și vamală pentru anul 2023) (Legea nr. 356/2022), Ministerul Finanțelor a promovat un set de măsuri pentru mediul de afaceri, dintre care: introducerea metodei de amortizare accelerată pentru întreprinderile mari, altele decât cele clasificate în conformitate cu art. 5 alin. (1) al Legii nr. 179/2016 cu privire la întreprinderile mici şi mijlocii. Astfel, conform prevederilor art. 261&nbs...
Monitorul fiscal FISC.md nr.4 (81) 2023
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The date of publishing:
07 June /2023 07:59
Domeniu:
Impozitul pe venit
Tags:
impozit pe venit | aminare | amortizare a activelor
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