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  • О режиме налогообложения имущества, полученного нерезидентом в порядке наследования
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iconО режиме налогообложения имущества, полученного нерезидентом в порядке наследования

Физическое лицо «X» – нерезидент Республики Молдова получило в порядке наследования от физического лица «Y» – резидента Республики Молдова банковский депозит с балансом денежных средств в размере 45 тысяч долларов США. Какой режим налогообложения применяется к нерезиденту «X» в отношении полученного дохода, с учетом того, что, согласно положениям Налогового кодекса, доходы, полученные в порядке дарения или наследования, не подлежат налогообложению?

Petru Griciuc

Petru Griciuc

Roman Vieru

Roman Vieru

Monitorul fiscal FISC.md Nr.37 2017

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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.
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The date of publishing:

14 April /2017 11:57

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Legislație fiscală | Persoana fizică

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