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  • Determinarea duratei de funcționare utilă a mijloacelor fixe la data tranziției
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Fiscal practice

iconDeterminarea duratei de funcționare utilă a mijloacelor fixe la data tranziției

Începând cu perioada fiscală 2021, aplicarea metodei de amortizare liniară este obligatorie.

 
Conform pct. 45 din Regulamentul privind evidenţa şi calcularea amortizării mijloacelor fixe în scopuri fiscale (Regulament), aprobat prin Hotărârea Guvernului nr. 704/2019 (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 tranziţiei se va stabili durata de funcţionare utilă rămasă, determinată ca...

Iulia Petrea

Iulia Petrea

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The date of publishing:

17 March /2022 15:30

Catalogul tematic

Amortizarea | Persoană juridică | Noutăți | Impozitul pe venit

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