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  • Unele particularități aferente aplicării sancțiunilor fiscale
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iconUnele particularități aferente aplicării sancțiunilor fiscale

Ce sancțiuni riscă persoana fizică în cazul neînregistrării sau înregistrării tardive la SFS a contractului de transmitere în posesie şi/sau în folosinţă (locaţiune, arendă, uzufruct) a proprietății imobiliare și neachitării sau achitării tardive a impozitului pe venit? Conform prevederilor art. 901 alin. (34) din CF, subiecţii impunerii persoane fizice, care nu desfăşoară activitate de întreprinzător şi transmit altor persoane decât cele specificate la art. 90 în posesie şi/sau în folosinţă (locaţiune, arendă, uzufruct) proprietate...

Anatol Gogu

Anatol Gogu

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Vamal al Republicii Moldova

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

13 October /2017 10:15

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Taxele locale | Noutăți | Legislație fiscală

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