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  • Impozitul pe venit în cazul contractului de locațiune încheiat între persoana fizică și deținătorul patentei de întreprinzător
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Fiscal practice

iconImpozitul pe venit în cazul contractului de locațiune încheiat între persoana fizică și deținătorul patentei de întreprinzător

Persoana fizică care nu desfășoară activitate întreprinzător a transmis în anul 2020 în locațiune deţinătorului de patentă de întreprinzător un imobil, iar venitul sub formă de chirie obținut de către aceasta a fost declarat în Declaraţia persoanei fizice cu privire la impozitul pe venit (Forma CET18), fiind achitat impozitul pe venit la cota da 12%. Corect sau nu a procedat persoana fizică în speța examinată?

Jana Griciuc

Jana Griciuc

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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.
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:

28 October /2021 10:42

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Noutăți | CET18

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