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  • О режиме налогообложения основных средств, полученных безвозмездно субъектом сектора малых и средних предприятий
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Questions and answers

iconО режиме налогообложения основных средств, полученных безвозмездно субъектом сектора малых и средних предприятий

В связи с реорганизацией предприятия X путем выделения часть принадлежащих ему основных средств передается безвозмездно предприятию Y – субъекту сектора малых и средних предприятий. Является ли стоимость основных средств, полученных безвозмездно, объектом налогообложения налогом на доход от операционной деятельности? В соответствии с ч. (1) ст. 542 НК, объектом налогообложения является доход от операционной деятельности, полученный в декларируемый налоговый период.

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md Nr.33 2016

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The date of publishing:

06 October /2016 12:30

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Impozitul pe venit | Legislație fiscală

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