Questions and answers
Realizarea activelor la preț mai mic decât valoarea de intrare
Întreprinderea a importat bovine de prăsilă, pe parcursul activității unele bovine care nu sunt productive se vând la preț de piață, care este mai mic decât valoarea de intrare (valoarea contabila), - e necesar de calculat TVA de la vânzarea bovinelor mai jos de cost sau aplicăm art. 97 alin. (1) din Codul fiscal (CF)? În conformitate cu dispozițiile art. 97 alin. (1) din CF, valoarea impozabilă a livrării impozabile (cu excepția cazurilor prevăzute la art. 99 din CF) reprezintă valoarea livrării achitate sau care urmează a fi achitată (fără TVA), care treb...
Monitorul fiscal FISC.md Nr. 4 (45) 2018
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The date of publishing:
25 June /2018 09:06
Domeniu:
T.V.A. | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală
Tags:
TVA | Active | regulament | scopuri fiscale | mijloace fixe | constructie
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