The agricultural sector
Unele aspecte aferent calculării TVA în cazul tranzacțiilor cu active
Care va fi valoarea impozabilă a unui activ (scroafe pentru reproducere, ce ulterior sunt sacrificate) care urmează a fi vândute unei părți afiliate la un preț de piață, unde valoarea de piață a ofertei (greutatea de sacrificare) este mai mică decât valoarea contabilă a activului sacrificat? În conformitate cu prevederile pct.22 din SNC „Particularităţile Contabilităţii în agricultură”, activele imobilizate mature sub formă de plantaţii perene, culturi multianuale, animale de muncă (cai şi cîini) se amo...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
19 July /2024 08:00
Catalogul tematic
Noutăți fiscale | Declarație TVA
Tags:
Active | valoare impozitabila | raportarea tranzactiilor | Declaraţia privind TVA
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