Fiscal practice
Trecerea de la metoda calculării amortizării mijloacelor fixe pe categorii de proprietate la cea liniară
Normele privind trecerea de la metoda calculării amortizarii mijloacelor fixe pe categorii de proprietate la metoda liniară sunt reglementate de Legea nr. 1164/1997 pentru punerea în aplicare a titlurilor I și II ale Codului fiscal (art. 24 alin. (32), Legea nr. 1164/1997), precum și Regulamentul privind evidența și calcularea amortizării mijloacelor fixe în scopuri fiscale (Regulament), aprobat prin Hotarârea Guvernului nr. 704/2019 (pct. 38-45, HG nr. 704/2019). Astfel, conform art. 24 alin. (32) din Legea nr. 1164/1997, precum și pct. 39 din Regula...
Monitorul fiscal FISC.md Nr. 3 (58) 2020
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
10 April /2020 08:26
Domeniu:
Administrare fiscală | Legislație fiscală | Mijloace fixe | Amortizarea
Tags:
amortizare | mijloace fixe | metoda liniara
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