Taxe locale
Aplicarea impozitului pe bunurile imobiliare şi impozitului funciar în anul 2024
Aspecte generale Potrivit art. 277 alin. (1) din Codul fiscal, subiecți ai impunerii cu impozitul pe bunurile imobiliare/impozitul funciar sunt persoanele juridice şi persoanele fizice rezidenți şi nerezidenți ai Republicii Moldova: a) proprietari ai bunurilor imobiliare de pe teritoriul Republicii Moldova; b) arendași care arendează un bun imobiliar agricol proprietate privată, dacă contractul de arendă nu prevede altfel; c) deținători ai drepturilor patrimoniale (drepturilor de posesie, de gestiune şi/sau de folosință) asupra bunuril...
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The date of publishing:
04 June /2024 08:00
Catalogul tematic
Noutăți fiscale | Impozitul pe bunurile imobiliare
Tags:
impozitului funciar | impozit pe bunurile imobiliare
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