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  • Использование линейного метода начисления амортизации в целях налогообложения
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Fiscal practice

iconИспользование линейного метода начисления амортизации в целях налогообложения

С целью приведения норм относительного начисления амортизации в целях налогообложения в соответствии с нормами, используемыми в бухгалтерском учете, Налоговый кодекс (НК) был дополнен ст. 261, регламентирующей новые правила, относящиеся к учету и начислению амортизации в целях налогообложения согласно линейному методу. В соответствии с ч. (31) ст. 24 Закона № 1164/1997 о введении в действие разделов I и II НК, по налоговому периоду 2018 г. хозяйствующие субъекты могут выбрать способ начисления амортизации и расходов на ремонт собственности...

Galina Șpac

Galina Șpac

Monitorul fiscal FISC.md Nr.2 (50) 2019

Institutions:

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

„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:

15 February /2019 08:15

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Administrare fiscală

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