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  • Impozitarea donației în cazul în care mărimea acesteia depășește venitul impozabil obținut
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iconImpozitarea donației în cazul în care mărimea acesteia depășește venitul impozabil obținut

Pe parcursul anului 2019, o persoană fizică a efectuat o donație sub formă de mijloace bănești în folosul altei persoane fizice mărimea căreia depășește venitul impozabil obținut în perioada de declarare. Ce obligații fiscale apar în cazul dat?Care este corectitudinea reflectării acesteia în Declarația persoanei fizice cu privire la impozitul pe venit?

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md Nr.4 (52) 2019

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:

18 June /2019 09:29

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Legislație fiscală | Persoana fizică | Obligație fiscală | Noutăți fiscale

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