Practical accounting
Calcularea amortizării de către sucursala nerezidentului
Urmează oare a fi calculată amortizarea în scopuri fiscale a mijloacelor fixe de către nerezidenţii care desfăşoară activitate pe teritoriul Republicii Moldova conform art.5 pct.151) din Codul fiscal? Art. 261 alin. (2) din Codul fiscal (CF) stabilește că mijloacele fixe pe care se calculează amortizarea sunt proprietatea materială reflectată în bilanţul contribuabilului în conformitate cu legislaţia şi care este prevăzută a fi utilizată în activitatea de întreprinzător, a căror valoare scade prezumtiv ca urmare...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
26 February /2021 08:00
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amortizare | reprezentanta permanenta | nerezident | monitorul.fisc.md
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