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  • Начисление амортизации основных средств в целях налогообложения, учитывая капитализируемые затраты
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Fiscal practice

iconНачисление амортизации основных средств в целях налогообложения, учитывая капитализируемые затраты

Как известно, в соответствии с ч. (31) ст. 24 Закона № 1164/1997 о введении в действие разделов I и II Налогового кодекса (НК), с 2019 г. положения ст. 261 НК применяются в обязательном порядке. Согласно ч. (17) ст. 261 НК, учет и начисление амортизации основных средств в целях налогообложения осуществляются согласно Положению о порядке учета и начисления амортизации основных средств в целях налогообложения (далее Положения), утвержденному Постановлением правительства № 289 от 14.03.2007.

Galina Șpac

Galina Șpac

Monitorul fiscal FISC.md Nr.6 (54) 2019

Institutions:

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

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The date of publishing:

09 October /2019 15:34

Catalogul tematic

Administrare fiscală | Contabilitate | Mijloace fixe

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