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  • 1. (1.1.22) Ce se atribuie către investiţiile (cheltuielile) capitale?
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1. (1.1.22) Ce se atribuie către investiţiile (cheltuielile) capitale?

Potrivit art. 5 pct.37) din Codul fiscal, investiţiile (cheltuielile) capitale sunt cheltuielile efectuate de către investitor în legătură cu procurarea şi/sau îmbunătăţirea activelor pe termen lung, care nu se atribuie la rezultatele perioadei curente, dar urmează a fi capitalizate (atribuite la majorarea valorii activelor pe termen lung).

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

02 February /2018 14:57

Catalogul tematic

Noutăți fiscale | Legislație fiscală

Tags:

Codul fiscal | investiţii | cheltuieli | Active

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