Questions and answers
Care obiecte urmează a fi considerate clădiri şi care construcţii în scopul impozitării cu impozitul pe bunurile imobiliare?
Obiecte ale impunerii cu impozitul pe bunurile imobiliare, în vederea calculării acestuia, apar clădirile şi construcţiile raportate la mijloacele fixe, în conformitate cu Catalogul mijloacelor fixe şi activelor nemateriale, aprobat prin Hotărîrea Guvernului nr. 338 din 21.03.2003. Conform Catalogului, clădiri se consideră construcţiile arhitecturale, destinate pentru crearea condiţiilor (protecţia contra factorilor climaterici etc.) de muncă, de trai, de deservire social-culturală a populaţiei şi a condiţiilor de depozitare a valorilor materiale. De exem...
Monitorul fiscal FISC.md Nr.7 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
29 May /2013 16:00
Domeniu:
Impozitul pe bunurile imobiliare
Tags:
impozitului pe bunurile imobiliare
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