Fiscal practice
Condițiile care urmează a fi respectate în cazul scutirii de TVA la import pentru mijloacele fixe introduse în fondul statutar
În conformitate cu prevederile art.103 alin.(1) pct.29) din Codul fiscal, se scutesc de T.V.A. fără drept de deducere mijloacele fixe utilizate nemijlocit la fabricarea produselor, la prestarea serviciilor şi/sau executarea lucrărilor, destinate includerii în capitalul statutar (social) în modul şi în termenele prevăzute de legislaţie. La mijloacele fixe utilizate nemijlocit la fabricarea produselor, la prestarea serviciilor şi/sau executarea lucrărilor se atribuie mijloacele fixe a căror amortizare se raporteaz...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
08 July /2024 07:56
Catalogul tematic
Noutăți fiscale | Scutirea de TVA
Tags:
comercializarea produselor | Fond | catalogul mijloacelor fixe | import | scutire de TVA | Condiții
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