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  • 3. (5.2.6) Cine apare în calitate de subiect al impunerii cu impozitul pe bunurile imobiliare în cazul în care un bun imobiliar proprietate a unei persoane fizice se transmite în locațiune unei autorități publice?
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3. (5.2.6) Cine apare în calitate de subiect al impunerii cu impozitul pe bunurile imobiliare în cazul în care un bun imobiliar proprietate a unei persoane fizice se transmite în locațiune unei autorități publice?

Сonform art.277 lit. a) din Codul fiscal, în cazul în care un bun imobiliar proprietate a unei persoane fizice se transmite în locațiune unei autorități publice, subiectul impunerii este persoana fizică – proprietar al bunului imobiliar.

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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:

26 December /2018 13:56

Catalogul tematic

Administrare fiscală | Impozitul pe bunurile imobiliare | Dare de seamă fiscală | Legislație fiscală | Persoana fizică | Noutăți fiscale

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