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  • Impozitarea venitului nerezidentului persoană fizică obținut din transmiterea în locațiune a proprietății imobiliare aflate pe teritoriul RM unei persoane fizice rezidente
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Fiscal practice

iconImpozitarea venitului nerezidentului persoană fizică obținut din transmiterea în locațiune a proprietății imobiliare aflate pe teritoriul RM unei persoane fizice rezidente

Conform prevederilor art. 5 pct. 6) din Codul fiscal, prin noțiunea de nerezident se înțelege:
a) orice persoană fizică care nu este rezident în conformitate cu pct.5) lit.a) ori, deşi corespunde cerinţelor pct.5) lit.a), se află în RM:
 - în calitate de persoană cu statut diplomatic sau consular ori în calitate de membru al familiei unei asemenea persoane;

Irina Cebaniuc

Irina Cebaniuc

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

23 July /2024 08:00

Catalogul tematic

Persoana fizică | Noutăți fiscale | Nerezident

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