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  • 37.45 Care sunt normele speciale aplicabile rezidenților parcurilor pentru tehnologia informației pentru deducerea cheltuielilor privind amortizarea și reparația mijloacelor fixe?
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37.45 Care sunt normele speciale aplicabile rezidenților parcurilor pentru tehnologia informației pentru deducerea cheltuielilor privind amortizarea și reparația mijloacelor fixe?

Agenţii economici care, pe parcursul anului fiscal, în conformitate cu prevederile legislaţiei cu privire la parcurile pentru tehnologia informaţiei, obţin sau li se retrage titlul de rezident al parcului pentru tehnologia informaţiei au dreptul la deducere în scopuri fiscale a cheltuielilor privind amortizarea şi reparaţia mijloacelor fixe conform art.261 pentru perioada aplicării regimului de impozitare stabilit în titlul II din Codul fiscal (art.271 alin.(1) din Codul fiscal).

 

   
Pentru agenţii economici cărora le-a fost retras titlul de rezident al parcului pentru tehnologia informaţiei, valoarea amortizabilă a mijloacelor fixe este egală cu valoarea contabilă ajustată cu suma din reevaluarea şi deprecierea acestora, anterior recunoscute, la începutul lunii următoare celei în care a fost retras titlul de rezident al parcului pentru tehnologia informaţiei (art.271 alin.(2) din Codul fiscal).

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

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The date of publishing:

19 January /2022 07:48

Catalogul tematic

Legislație fiscală | Mijloace fixe

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