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  • Privind neincluderea cheltuielilor de reparație a activelor de capital în baza valorică a acestora la aprecierea obligației privind impozitul pe venit de către persoane fizice
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iconPrivind neincluderea cheltuielilor de reparație a activelor de capital în baza valorică a acestora la aprecierea obligației privind impozitul pe venit de către persoane fizice

Persoana fizică cetățean al RM a procurat anterior un activ de capital (mijloc de transport, imobil etc.) într-o stare precară, fiind necesară efectuarea unor reparații costisitoare a acestuia. În scopul confirmării valorii cheltuielilor de reparații, persoana fizică dispune de documentele confirmative (bonuri de plată, facturi fiscale). În anul 2022 activul respectiv a fost înstrăinat

Igor Lazari

Igor Lazari

Monitorul fiscal FISC.md nr.2 (79) 2023

Institutions:

Serviciul Fiscal de Stat | 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:

13 February /2023 08:02

Catalogul tematic

Impozitul pe venit | Persoana fizică | Noutăți fiscale

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