Home  Journals  International Accounting  20(266) - 2013 May

Impact of changes on tax on property of organizations in accounting of fixed assets

Available online: 30 May 2013

Subject Heading: Taxation

JEL Classification: 

From 01.01.2013 movable objects of the organizations are exempted from the property tax. The new rule extends only on fixed assets which will be put on the account since 2013. The property credited till 2013, will be assessed with a tax during all term of useful use. In the article the ways of the organization of the accounting of objects of fixed assets, for the purpose of calculation of the property tax of the organizations in order to avoid disputable situations with employees of tax authorities are revealed.

Keywords: movable property, depreciation, costs, average cost of property of tax base

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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