The Tax Administration is 27.6.2022. published a Notice on the calculation of depreciation of fixed assets, which contains an example of calculation and presentation of data in the OA Form.
The calculation of depreciation of fixed assets in the manner prescribed by Article 10 of the Law on Corporate Income Tax is applied in accordance with Article 14 of the Law on Amendments to the Law on Corporate Income Tax on Fixed Assets Acquired as of December 31, 2018. year, ie concluding with the last day of the tax period that begins in 2018, and for fixed assets classified in groups II-V at the latest on the calculation of depreciation of these assets as of 31.12.2028. year, ie the last day of the tax period that begins in 2028.
If, by applying the above rule, the final balance is determined in an amount less than the amount obtained by applying the rate:
of 10% for group II,
rates of 15% for group III,
rates of 20% for group IV, and
rates of 30% for group V,
on the balance determined on 31.12.2018. year, ie on the last day of the tax period starting in 2018, the entire balance of the group is recognized as a depreciation expense, due to which the amount in column 7 of the OA form is equal to the unwritten value from column 5, while in column 8 the value is zero. The opening balance at the beginning of the following year is equal to the carrying amount at the end of the previous year.