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  • Determinarea obligațiilor fiscale la impozitul pe bunurile imobiliare primite în locațiune cu valoarea contabilă zero
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Practical accounting

iconDeterminarea obligațiilor fiscale la impozitul pe bunurile imobiliare primite în locațiune cu valoarea contabilă zero

Aspecte fiscale În conformitate cu prevederile Codului fiscal: valoare estimată reprezintă valoarea bunurilor imobiliare calculată la o dată anumită cu utilizarea metodelor de evaluare prevăzute de legislaţie (art.276 pct.3)); subiecţi ai impunerii sunt persoanele juridice şi persoanele fizice rezidenţi şi nerezidenţi ai RM) arendaşii sau locatarii bunurilor imobiliare ale autorităţilor publice şi ale instituţiilor finanţate de la bugetele de toate nivelurile (art.277 alin.(1) lit.d);

Iulia Petrea

Iulia Petrea

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The date of publishing:

11 March /2021 08:00

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Impozitul pe venit | Administrare fiscală | Noutăți

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