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  • Subvenții pentru procurarea tehnicii agricole: impozitarea și calcularea amortizării

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The agricultural sector

iconSubvenții pentru procurarea tehnicii agricole: impozitarea și calcularea amortizării

Entitatea „X” a procurat un tractor al cărui cost de intrare, determinat în evidența contabilă, este de 680 000 lei. Ulterior, aceasta a primit o subvenție post-investițională pentru procurarea tehnicii agricole din sursele financiare ale Fondului 
național de dezvoltare a agriculturii și mediului rural în mărime de 204 000 lei. În acest caz, amortizarea în scopuri fiscale pentru tractorul respectiv urmează a fi 


Iulia Petrea

Iulia Petrea

Monitorul fiscal FISC.md nr.2 (79) 2023

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

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The date of publishing:

13 February /2023 07:01

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