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  • О порядке применения ст. 42 Налогового кодекса при дарении имущества между физическими лицами
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iconО порядке применения ст. 42 Налогового кодекса при дарении имущества между физическими лицами

На практике часто возникают ситуации, когда родители намерены передать в дар своему ребенку недвижимое либо движимое имущество. Как определяются налоговые обязательства по подоходному налогу у сторон договора дарения недвижимого имущества? Каков порядок применения ст. 42 Налогового кодекса при дарении имущества между физическими лицами? Изначально следует отметить, что нормы, регулирующие процедуру дарения, предусмотрены Главой III Гражданского кодекса РМ № 1107 от 06.06.2002 г.

Marina Cravcenco

Marina Cravcenco

Monitorul fiscal FISC.md Nr.30 2016

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