Fiscal practice
Conservarea mijloacelor fixe: aspecte fiscale
Conform prevederilor art. 26 alin. (2) din Codul fiscal (CF), mijloacele fixe pe care se calculează amortizarea sunt 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 și morale și a cărei perioadă de exploatare este mai mare de un an, iar valoarea ei depășește suma de 6000 de lei. Potrivit art. 26 alin. (10) din CF, evidența şi calcularea amortizării mijloacelor fixe în scopuri fiscale se efectuează în conformit...
Monitorul fiscal FISC.md Nr. 5 (46) 2018
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The date of publishing:
08 August /2018 10:21
Domeniu:
Administrare fiscală | Noutăți | Legislație fiscală
Tags:
scopuri fiscale | baza valorică | mijloace fixe | proprietate
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