Questions and answers
Are dreptul o persoană fizică, în numele altei persoanei fizice, care îşi schimbă locul permanent de trai, să stingă obligația fiscală a celei din urmă?
În cazul cînd persoana care pleacă în străinătate la locul permanent de trai transmite (prin procură) în posesie şi/sau folosinţă bunurile deţinute unei alte persoane, atunci, în cazul vînzării acestor bunuri, venitul obţinut de pe urma acestei tranzacţii poate fi declarat şi, respectiv, achitat, din numele proprietarului plecat din ţară în baza împuternicirilor acordate (conform art. 8 alin. (1) lit. c) din Codul fiscal), de către persoana pe numele căreia a fost eliberată procura.
Monitorul fiscal FISC.md Nr.15 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
13 September /2013 18:41
Domeniu:
Impozitul pe bunurile imobiliare
Tags:
Bunuri imobile
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