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  • Mijloc fix second-hand: determinarea duratei de funcționare

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iconMijloc fix second-hand: determinarea duratei de funcționare

Cum se determină durata de funcționare a unui mijloc fix second-hand care nu este inclus în Catalogul mijloacelor fixe și activelor nemateriale, pentru calcularea amortizării în scopuri fiscale? Potrivit art. 261 alin. (2) din Codul fiscal (în continuare – CF) mijloacele fixe pe care se calculează amortizarea este proprietatea materială reflectată în bilanțul contribuabilului în

Jana Griciuc

Jana Griciuc

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

03 April /2025 06:00

Catalogul tematic

Catalogul mijloacelor fixe | Mijloace fixe

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