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  • Calcularea amortizării mijloacelor fixe în cazul finanțării parțiale a acestora din granturi și subvenții
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Fiscal practice

iconCalcularea amortizării mijloacelor fixe în cazul finanțării parțiale a acestora din granturi și subvenții

În conformitate cu prevederile art. 261 alin. (13) din Codul fiscal (CF), în cazul finanţării parţiale a procurărilor mijloacelor fixe din surse ce constituie venituri neimpozabile, amortizarea se va calcula pentru partea suportată de către întreprindere. Totodată, potrivit art. 261 alin. (14) din CF, prin derogare de la alin. (12) și (13) suma subvenţiilor obţinute ca urmare a efectuării investiţiilor prin procurarea mijloacelor fixe din sursele proprii nu influenţează asupra mărimii valorii de intrare a mijloacelor fixe. Valoarea de intrare...

Iulia Petrea

Iulia Petrea

Monitorul fiscal FISC.md nr. 3(66) 2021

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Ministerul Finanțelor al Republicii Moldova | Publicaţia periodică "Monitorul Fiscal FISC.MD"

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The date of publishing:

30 March /2021 08:03

Catalogul tematic

Amortizarea | Mijloace fixe

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