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  • Aspecte fiscale ale donației mijloacelor bănești de către asociația obștească în favoarea persoanelor fizice care nu desfăşoară activitate de întreprinzător
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iconAspecte fiscale ale donației mijloacelor bănești de către asociația obștească în favoarea persoanelor fizice care nu desfăşoară activitate de întreprinzător

În conformitate cu art. 20 lit. i) din Codul Fiscal (CF), în venitul brut nu se include patrimoniul primit de către persoanele fizice cetăţeni ai RM cu titlu de donaţie sau de moştenire, cu excepţia donaţiilor efectuate conform art.901 alin.(31) din CF, la liniuța a cincea fiind prevăzut că, persoanele specificate la art.90 reţin şi achită la buget un impozit în mărime de 6% din mărimea sumei mijloacelor băneşti donate persoanelor fizice care nu desfășoară activitate de întreprinzător.

Victoria Belous

Victoria Belous

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The date of publishing:

16 March /2020 10:00

Catalogul tematic

Noutăți | Administrare fiscală | Impozitul pe venit

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