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  • 29.1.7.3.28 Se reține oare impozitul pe venit din veniturile primite de către persoanele fizice-cetățeni pentru arenda terenurilor agricole?
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29.1.7.3.28 Se reține oare impozitul pe venit din veniturile primite de către persoanele fizice-cetățeni pentru arenda terenurilor agricole?

În conformitate cu prevederile art. 90 alin. (4) lit. d) din Codul fiscal, nu se reține impozitul pe venit în prealabil, ca parte a impozitului, din suma arendei terenurilor agricole.

Prin urmare, din suma arendei terenurilor agricole nu se reține impozitul pe venit la sursa de plată.

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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:

15 March /2022 07:40

Catalogul tematic

Impozitul pe venit | Legislație fiscală | Persoana fizică

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