of December 19, 2018 No. 1251
About modification of the Order of the Government No. 289/2007 about approval of the Regulations on accounting treatment and charges of depreciation of fixed assets for the purpose of the taxation
The government DECIDES:
1. In the Order of the Government No. 289/2007 about approval of the Regulations on accounting treatment and charges of depreciation of fixed assets for the purpose of the taxation (The official monitor of the Republic of Moldova, 2007, Art. No. 39-42, 305) to make the following changes:
1) in the resolution:
a) in the name and in the text to replace the word "depreciation" with the word "depreciation";
b) in acceptance formula the text "parts (10) Article 26" to replace with the text "parts (10) Article 26 and parts (16) and (17) Article 26-1";
3) in the Provision:
a) in the name and in all text to replace the word "depreciation" in any case with the word "depreciation" in the corresponding case;
b) in all text to replace the word "liquidation" with the word "cassation" in the corresponding case;
c) state Item 3 in the following edition:
"3. The property on which depreciation is charged is the corporeal property reflected in balance of the taxpayer according to the legislation and used in business activity which cost presumably decreases in process of physical and obsolescence which term of use is more than one year, and cost exceeds the sum determined by provisions of the Tax code.
The fixed assets received in the form of fee in the authorized capital and used in business activity are depreciation subject.
Property on which depreciation is charged also investments into the fixed assets specified in part are recognized (3) Article 26 and part (3) article 26-1 of the Tax Code.
Calculation and deduction of fixed asset depreciation, being the subject of the agreement of leasing, are performed by the leasing recipient in case of financial leasing and the lessor – in case of operational leasing.
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