Practical accounting
Aspecte privind arenda unui teren cu destinație non-agricolă
Întreprinderea ia în arendă un teren cu destinația non-agricolă de la persoana fizică. Se reține în acest caz impozit la sursa de plată? Cum reflectăm în contabilitate? Dacă contractul de arendă este de 10 ani trebuie de înregistrat la organul cadastral? În conformitate cu art. 901 alin. (3) din Codul fiscal, persoanele specificate la art. 90 reţin un impozit în mărime de 12% din veniturile obţinute de către persoanele fizice care nu desfăşoară activitate de întreprin...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
05 June /2024 08:00
Catalogul tematic
Persoană juridică | Persoana fizică | Noutăți fiscale
Tags:
persoana juridica | teren agricol | persoana fizică | aspecte fiscale
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