ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of November 26, 2012 No. 883

About modification and amendments in Regulations on accounting treatment and charge of depreciation of fixed assets for the purpose of the taxation

Based on part (10) Article 26 and part (4) article 27 of the Tax Code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments, DECIDES: the Government

In the Regulations on accounting treatment and charges of depreciation of fixed assets for the purpose of the taxation approved by the Order of the Government No. 289 of March 14, 2007. (Official monitor of the Republic of Moldova, 2007, No. 39-42, of the Art. 305), with subsequent changes and amendments, to make the following changes and additions:

1. Item 3:

after paragraph two to add with the paragraph of the following content:

"The fixed assets received in the form of fee in the authorized capital and used in business activity are depreciation charge subject.";

in paragraph four to exclude the word "content".

2. Item 5 example 1:

in the first offer to replace figure "5000" with figure "10 000";

State table 1 in the following edition:

 "Таблица 1
                                                         (в леях)
Отчетный
период
Стоимостный
базис основных
средств на
начало
отчетного
периода
Сумма
поступлений
Стоимостный
базис основных
средств на
конец
отчетного
периода
Начисленный износ

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