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Ajustarea costului de intrare al mijlocului fix în cazul primirii reducerii de preț după punerea în funcțiune
Entitatea „X” a procurat un mijloc fix care a fost pus în funcțiune la data de 01.05.2023, iar la data de 12.09.2023 furnizorul a emis o reducere de preț. Poate fi ajustat costul inițial al mijlocului fix în scopuri fiscale, după punerea în funcțiune, cu suma reducerii de preț oferite? În conformitate cu prevederile art. 261 alin. (1) din Codul fiscal (în continuare – CF), mărimea deducerii amortizării calculate a mijloacelor fixe se determină în conformitate cu prezentu...
Monitorul fiscal FISC.md Nr.3(87) 2024
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
05 April /2024 08:00
Domeniu:
Noutăți fiscale | Prețuri de transfer
Tags:
cost de intrare | ajustare | mijloc fix | reducere
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