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  • Impozitul funciar și impozitul pe bunurile imobiliare în cazul locațiunii mijloacelor fixe
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iconImpozitul funciar și impozitul pe bunurile imobiliare în cazul locațiunii mijloacelor fixe

La începutul activității sale, agentul economic a încheiat contract de locațiune a mijloacelor fixe. Printre aceste mijloace fixe se enumeră și clădiri, terenuri care sunt proprietatea persoanei fizice – unic fondator al agentului economic. 

Conform contractului de locațiune, încheiat între agentul economic și persoana fizică – fondator al acestuia, impozitul funciar și impozitul pe bunurile imobiliare urmează a fi calculate și achitate de către agentul economic. 



Ludmila Mițova

Ludmila Mițova

Monitorul fiscal FISC.md nr. 3(66) 2021

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

13 September /2021 08:00

Catalogul tematic

Mijloace fixe | Taxele locale | Impozitul pe bunurile imobiliare | Administrare fiscală

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