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  • О налогообложении физического лица, осуществляющего дарение в виде денежных средств
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iconО налогообложении физического лица, осуществляющего дарение в виде денежных средств

Каков порядок налогообложения физического лица, осуществляющего дарение в виде денежных средств? Как это дарение отражается в Декларации физического лица о подоходном налоге? В соответствии с ч. (4) ст. 21 НК, лицо, осуществляющее дарение в виде денежных средств, рассматривается как лицо, получившее доход в размере суммы подаренных денежных средств, исключая сумму, подаренную физическим лицом, не осуществляющим предпринимательскую деятельность, в части, в которой данная сумма не превышает облагаемый доход.

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md Nr.33 2016

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The date of publishing:

30 September /2016 10:21

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Impozitul pe venit | Persoana fizică

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