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  • О применении положений п. 16) ч. (1) ст. 103 НК для коммунальных услуг, предоставляемых в студенческих общежитиях
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iconО применении положений п. 16) ч. (1) ст. 103 НК для коммунальных услуг, предоставляемых в студенческих общежитиях

Распространяются ли положения п. 16) ч. (1) ст. 103 НК на коммунальные услуги, которые предоставляются в студенческих общежитиях, являющихся жильем, и предназначены населению (студентам)? В соответствии с п. 16) ч. (1) ст. 103 НК, от уплаты НДС освобождается проживание в общежитиях; коммунальные услуги, предоставляемые населению: наем жилья, техническое обслуживание жилых домов, водоснабжение, водоотведение (канализация), санитарная очистка, пользование лифтом.

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Ion Chitoroagă

Monitorul fiscal FISC.md Nr.32 2016

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