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  • Исчисление земельного налога в случае не оцененного кадастровыми органами в целях налогообложения земельного участка сельхозназначения
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iconИсчисление земельного налога в случае не оцененного кадастровыми органами в целях налогообложения земельного участка сельхозназначения

 Фирма арендует землю сельскохозяйственного назначения, являющуюся частной собственностью и, согласно положениям лит. b) ч. (1) ст. 277 Налогового кодекса, является субъектом налогообложения по налогу на недвижимое имущество. Право аренды соответствующего земельного участка зарегистрировано в Реестре недвижимого имущества. Согласно предоставленной кадастровыми органами выписке из Реестра недвижимого имущества, соответствующий земельный участок не оценен кадастровыми органами в целях налогообложения, однако существует нормативная цена...

Ludmila Mițova

Ludmila Mițova

Monitorul fiscal FISC.md nr.4(67) 2021

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

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The date of publishing:

10 September /2021 08:00

Catalogul tematic

Taxele locale | Legislație fiscală

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