Questions and answers
Am luat împrumut (credit) de la bancă pentru a-mi îmbunătăți condițiile de trai. Cum se impozitează împrumutul de la bancă?
În conformitate cu alin. 4), art. 12 din Codul fiscal, venitul impozabil este venitul brut, inclusiv facilitățile acordate de patron, obținut de contribuabil din toate sursele într-o anumită perioadă fiscală, cu excepția deducerilor şi scutirilor, aferente acestui venit, la care are dreptul contribuabilul conform legislației fiscale. Iar art. 3 din Legea instituţiilor financiare nr. 550-XIII din 21.07.95 determină creditul ca orice angajament de a acorda bani ca împrumut cu condiţia rambursării lor, plăţii dobînzii şi altor plăţi aferente; orice prelungire a termenului de ra...
Monitorul fiscal FISC.md Nr.15 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
13 September /2013 12:22
Domeniu:
Impozitul pe venit
Tags:
Creditul bancar
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