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  • (29.1.3.5.9) Se calculează amortizarea în scopuri fiscale pentru mijloacele fixe primite ca aport la capitalul statutar?
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(29.1.3.5.9) Se calculează amortizarea în scopuri fiscale pentru mijloacele fixe primite ca aport la capitalul statutar?

 În conformitate cu prevederile art. 261 alin. (17) din Codul fiscal, evidența și calcularea amortizării mijloacelor fixe în scopuri fiscale, modalitatea de determinare a sumelor aferente cheltuielilor pentru reparaţie permise la deducere, precum şi modul de determinare a rezultatului fiscal în cazul ieşirii mijloacelor fixe de la entitate se efectuează în conformitate cu Regulamentul privind evidența și calcularea amortizării mijloacelor fixe, aprobat prin Hotărîrea Guvernului nr. 704 din 27.12.2019. 

 

 

        Astfel, potrivit prevederilor pct. 6 din Regulamentul menționat, mijloacele fixe primite ca aport în capitalul social  şi mijloacele fixe primite în gestiune economică, care sunt prevăzute a fi utilizate în activitatea de întreprinzător reprezintă obiect al calculării amortizării.

 

[Modificările operate în temeiul aprobării Legii nr.257 din 16.12.2019, în vigoare 01.01.2021, Hotărârii Guvernului nr.939 din 22.12.2020, în vigoare din 31.12.2020]

 

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

„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:

09 August /2023 07:49

Catalogul tematic

Amortizarea | Mijloace fixe | Legislație fiscală

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