Questions and answers
Calcularea amortizării în scopuri fiscale
Se va calcula amortizarea în scopuri fiscale pentru activele primite în gestiune economică? Conform prevederilor art. 26 alin. (2) și art. 261 alin. (2) din Codul fiscal, proprietatea pe care se calculează amortizarea este proprietatea materială reflectată în bilanțul contribuabilului în conformitate cu legislația și folosită în activitatea de întreprinzător, a cărei valoare scade prezumtiv ca urmare a uzurii fizice şi morale şi a cărei perioadă de exploatare este mai mare de un an, iar valoarea ei depășește suma de 6000 de lei. Potrivit prevederil...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
21 April /2018 12:32
Domeniu:
Noutăți | Mijloace fixe
Tags:
amortizare a activelor | uzura mijloacelor fixe | venit neimpozabil | finantare
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