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  • Особенности исчисления амортизации основных средств в налоговых целях
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Fiscal practice

iconОсобенности исчисления амортизации основных средств в налоговых целях

При исчислении амортизации основных средств в налоговых целях за 2021 г. необходимо руководствоваться следующими законодательными и нормативными актами:
1. Налоговый кодекс № 1163 от 24.04.1997 (изменения в разделы I и II, вступившие в силу с 01.01.2021 г.);
2. Постановление Правительства № 704 от 27.12.2019 об утверждении Положения о порядке учета и начисления амортизации основных средств в целях налогообложения (ПП № 704/2019);
3. Постановление Правительства № 941 от 22.12.2020 об утверждении Каталога основных...

Iuliana Țugulschi

Monitorul fiscal FISC.md nr.5 (68) 2021

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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04 August /2021 08:03

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