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  • Impozitul pe venit în cazul transmiterii fondatorilor GȚ lichidate a tehnicii agricole și altor echipamente
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iconImpozitul pe venit în cazul transmiterii fondatorilor GȚ lichidate a tehnicii agricole și altor echipamente

 Ca rezultat al înstrăinării terenurilor agricole ce au aparținut gospodăriei țărănești (GȚ) „X”, fondatorii acesteia au decis lichidarea GȚ și, respectiv, a apărut necesitatea transmiterii fondatorilor tehnicii agricole și altor echipamente. În cazul dat, apar sau nu anumite obligaţii fiscale aferente impozitului pe venit? În contextul situaţiei examinate este necesar de menționat că, potrivit art. 14 alin. 1 din Legea cu privire la antreprenoriat și întreprinderi nr. 845-XII din 03.01.1992 (Legea...

Petru Griciuc

Petru Griciuc

Monitorul fiscal FISC.md nr.6 (69) 2021

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:

15 October /2021 09:55

Catalogul tematic

Impozitul pe venit | Legislație fiscală | Obligație fiscală

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