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  • Trecerea de la metoda calculării amortizării mijloacelor fixe pe categorii de proprietate la cea liniară
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Fiscal practice

iconTrecerea de la metoda calculării amortizării mijloacelor fixe pe categorii de proprietate la cea liniară

Normele privind trecerea de la metoda calculării amortizarii mijloacelor fixe pe categorii de proprietate la metoda liniară sunt reglementate de Legea nr. 1164/1997 pentru punerea în aplicare a titlurilor I și II ale Codului fiscal (art. 24 alin. (32), Legea nr. 1164/1997), precum și Regulamentul privind evidența și calcularea amortizării mijloacelor fixe în scopuri fiscale (Regulament), aprobat prin Hotarârea Guvernului nr. 704/2019 (pct. 38-45, HG nr. 704/2019).

Galina Șpac

Galina Șpac

Monitorul fiscal FISC.md Nr. 3 (58) 2020

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The date of publishing:

10 April /2020 08:26

Catalogul tematic

Administrare fiscală | Legislație fiscală | Mijloace fixe | Amortizarea

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