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  • Home page
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  • Fiscal practice
  • Об удержании судебным исполнителем или нотариусом подоходного налога из выплаты в адрес физического лица
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Fiscal practice

iconОб удержании судебным исполнителем или нотариусом подоходного налога из выплаты в адрес физического лица

Физическое лицо, не осуществляющее предпринимательскую деятельность, передает в аренду нотариусу (или судебному исполнителю) автомобиль. Рассмотрим налоговые обязательства сторон. Согласно ч. (3) ст. 901 НК, лица, указанные в статье 90, удерживают налог в размере 10 процентов доходов, полученных физическими лицами, не занимающимися предпринимательской деятельностью, от сдачи во владение и/или пользование (в имущественный наем, аренду, узуфрукт) движимой и недвижимой собственности, за исключением аренды сельскохозяйственных земель.

Vadim Mîțu

Vadim Mîțu

Monitorul fiscal FISC.md Nr.39 2017

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.
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:

17 August /2017 13:29

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Legislație fiscală | Persoana fizică | Noutăți fiscale

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