Taxe locale
Apare obligația achitării impozitului pe bunurile imobiliare / impozitului funciar pentru terenurile agricole arendate la care contractul de arendă a expirat?
În conformitate cu art. 277 alin. (1) din Codul fiscal, subiecți ai impunerii cu impozitul pe bunurile imobiliare/impozitul funciar sunt persoanele juridice şi fizice rezidenţi şi nerezidenţi ai Republicii Moldova: a) proprietarii bunurilor imobiliare de pe teritoriul RM; b) arendaşii care arendează un bun imobiliar agricol proprietate privată, dacă contractul de arendă nu prevede altfel; c) deţinătorii drepturilor patrimoniale (drepturilor de posesie, de gestiune şi/sau de folosinţă) asupra bunurilor imobiliare proprietate pu...
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The date of publishing:
27 October /2023 08:00
Domeniu:
Taxele locale
Tags:
Impozitul pe bunurile imobiliare | impozit pe venit
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