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Fiscal Destructions

Fiscal Destructions

What is it about? 

With fiscal destruction we mean a modality, provided for by law, for the disposal of "company assets" due to extraordinary causes such as the voluntary removal of company assets. 

Why contact T.R.S. Ecology?  
T.R.S. makes its plant available for the operations required by law, allowing the competent authorities to participate in the destruction operations. Furthermore, through its consultants, it can accompany the customer in the preparation of the preparatory documentation for disposal. 

Advantages 
By respecting the steps enunciated by the law, you avoid incurring in the application of sanctions both for IVA evasion and for the evasion of income taxes if, during the tax audit, the company is unable to produce the evidential documentation the disposal of the asset. 

Normative notes 
The procedures for fiscal destruction are contained in the 10 November 1997 DPR n. 441, in the Ministerial Circular no. 193/E of 1998 and in the simplifications introduced by the Development Decree (D.L. 70/2011 converted into law no. 106/2011). Companies who want to provide for the destruction of unusable goods must therefore follow the requirements contained in the provisions listed above. Exceptions are those destructions that do not exceed € 10,000 for which a self-certification is sufficient. NB: the parameter to be used to define the value of € 10,000 is the purchase cost and not the economic value of the goods.

Pronto Intervento H24

Pronto Intervento H24

Il pronto intervento di TRS è rivolto anche alle società di trasporto merci pericolose (Transport Care) e gestisce e risolve qualsiasi emergenza ambientale ed è attivo 24 ore su 24.

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