Fiscal practice
Restituirea TVA aferent reparațiilor capitale a mijloacelor fixe/imobilizărilor corporale
Restituirea TVA la investiţii (cheltuieli) capitale este reglementată de art.art.1011 din Codul fiscal1. De asemenea, potrivit modificărilor operate la art.93 pct.18) din CF prin Legea nr.257/2020 cu privire la modificarea unor acte normative, în vigoare din 1 ianuarie 2021 (cu unele excepţii prevăzute la art.LV al Legii), investiţii (cheltuieli) capitale reprezintă costuri şi cheltuieli suportate de către agentul economic în legătură cu reparaţia capitală, crearea şi/sau procurarea mijloacelor fixe şi a imobilizărilor necorporale des...
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The date of publishing:
22 February /2021 08:00
Catalogul tematic
Noutăți | T.V.A.
Tags:
restituirea TVA | investiţii capitale | monitorul.fisc.md
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