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  • Вычет НДС при уничтожении оборудования вследствие стихийных бедствий
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Fiscal practice

iconВычет НДС при уничтожении оборудования вследствие стихийных бедствий

Сохраняется ли право на зачет НДС по приобретенным основным средствам (оборудование) если данные основные средства (оборудование) были уничтожены вследствии стихийного бедствия?   В соответствии с положениями ст. 102 ч. (81) Налогового кодекса, уплаченная или подлежащая уплате сумма НДС на приобретаемые товарно-материальные ценности, а также на приобретаемые товарно-материальные ценности и услуги, использованные при изготовлении товаров, которые в процессе предпринимательской деятельности были уничтожены вследствие стихийных бедствий,

Igor Lazari

Igor Lazari

Natalia Arhilei

Natalia Arhilei

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The date of publishing:

05 November /2021 10:25

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T.V.A. | Noutăți | Legislație fiscală

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