Fiscal practice
Calcularea creșterii de capital pentru persoanele fizice aferent perioadei fiscale a anului 2019
Modul de determinare a creșterii și pierderilor de capital se reglementează de cap. 5 „Creșterea și pierderile de capital” din Titlul II al Codului fiscal (CF) și Hotărârea Guvernului cu privire la determinarea obligaţiilor fiscale aferente impozitului pe venit nr.693 din 11.07.2018 (HG nr.693/2018). Potrivit art. 18 lit. e) din CF, creșterea de capital definită la art. 40 alin. (7) reprezintă sursă de venit impozabilă care se include în venitul brut. Conform prevederilor art. 40 alin. (1) din CF, mărimea creșterii sau pierderii de capital, provenită d...
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The date of publishing:
03 December /2019 13:03
Domeniu:
Impozitul pe venit | Administrare fiscală | Legislație fiscală | Persoana fizică
Tags:
creşterea de capital | persoane fizice | perioada fiscală | impozit pe venit | Active
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