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  • Calcularea în scopuri fiscale a amortizării mijloacelor fixe utilizate sezonier/temporar

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Fiscal practice

iconCalcularea în scopuri fiscale a amortizării mijloacelor fixe utilizate sezonier/temporar

Conform pct. 45 din Regulamentul privind evidenţa şi calcularea amortizării mijloacelor fixe în scopuri fiscale, aprobat prin HG nr. 704/2019, pentru mijloacele fixe intrate la entitate până la finele perioadei fiscale precedente perioadei de tranziţie şi aflate în evidenţa acestora, la data tranziției se va stabili durata de funcţionare utilă rămasă, determinată ca diferenţa dintre durata determinată conform modului stabilit de Guvern şi numărul perioadelor fiscale în care a fost calculată amortizarea (în ani).



Irina Carcea

Irina Carcea

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

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The date of publishing:

21 June /2023 05:59

Catalogul tematic

Mijloace fixe

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