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  • Основные средства, построенные на арендованных участках, и налог на недвижимость
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iconОсновные средства, построенные на арендованных участках, и налог на недвижимость

Предприятие, занимающееся сельскохозяйственным производством, арендует у физических лиц земельные участки сельхозназначения для выращивания огурцов и помидоров. На арендованных участках предприятие, на основе договора, заключенного с их собственниками, строит теплицы, которые числятся на балансе предприятия как основные средства. Являются ли теплицы как основные средства объектами налогообложения по налогу на недвижимое имущество и если да, то у кого из сторон договора возникают обязательства по его исчислению и уплате?  

Ludmila Mițova

Ludmila Mițova

Monitorul fiscal FISC.md Nr. 7 (62) 2020

Institutions:

Serviciul Fiscal de Stat | 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:

12 October /2020 10:22

Catalogul tematic

Administrare fiscală | Taxele locale | Legislație fiscală

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