Fiscal practice
TVA12: reflectarea obligației fiscale la vânzarea mijloacelor fixe la preț mai mic decât valoarea contabilă
Întreprinderea a înstrăinat un mijloc fix la valoare mai mică decât valoarea contabilă a acestuia. În ce boxă a Declarației privind TVA urmează a fi reflectată suma TVA calculată suplimentar, ținând cont de prevederile art.97 alin.(5) CF? Potrivit art.97 alin.(5) din CF, valoarea impozabilă a livrării impozabile a activelor care au fost sau sunt supuse amortizării de către furnizor reprezintă valoarea cea mai mare din valoarea lor contabilă şi valoarea de piaţă. Este de menționat că, potrivit pct. 3.11. di...
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The date of publishing:
23 September /2021 10:32
Domeniu:
T.V.A. | Noutăți
Tags:
TVA | TVA12 | boxa 9 | boxa 2 | pret de vinzare
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