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  • 2. (29.1.10.4) Care este valoarea activului în scopuri fiscale primit cu titlu de donație de către persoana juridică?
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2. (29.1.10.4) Care este valoarea activului în scopuri fiscale primit cu titlu de donație de către persoana juridică?

Baza valorică a proprietății donate se consideră, pentru destinatar, mărimea determinată în conformitate cu art. 40 alin. (4) din Codul fiscal. Respectiv, persoana care face donația unui activ în documentele aferente operațiunii de donație urmează de a indica valoarea activului donat, adică baza valorică a activului determinată conform art. 26 și conform art. 42 din Codul fiscal. Pentru destinatar valoarea indicată în documentele de însoțire va servi ca bază valorică în scopuri fiscale. (Modificare în Baza generalizată a practicii fiscale în temeiul modificării Capitolului 5 Creşterea şi pierderea de capital al Titlului II din Codul fiscal, prin Legea nr.281 din 16.12.2016, în vigoare 01.01.2017, publicat în Monitorul Oficial nr.472-477/947 din 27.12.2016)

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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:

18 December /2017 08:33

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Legislație fiscală | Persoană juridică | Noutăți fiscale

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