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  • Cum urmează a se determina creşterea sau pierderea de capital în cazul înstrăinării printr-o singură operaţie a două sau mai multor bunuri?
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Questions and answers

iconCum urmează a se determina creşterea sau pierderea de capital în cazul înstrăinării printr-o singură operaţie a două sau mai multor bunuri?

Bunurile, care sunt stabilite drept active de capital, sunt enumerate în alin. (2) art. 37 din Codul fiscal. Conform art. 37 alin. (5) din Codul fiscal, mărimea creşterii de capital, provenită din vînzare, schimb sau din altă formă de înstrăinare (scoatere din uz) a activelor de capital, este egală cu excedentul sumei încasate în raport cu baza valorică a acestor active.

Iulia Cernicova

Iulia Cernicova

Monitorul fiscal FISC.md Nr.16 2013

Institutions:

Serviciul Fiscal de Stat

„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:

07 November /2013 13:52

Catalogul tematic

Creşterea de capital | Impozitul pe venit

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active de capital | creşterea de capital

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