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Fiscal practice
Determinarea obligațiilor fiscale la înstrăinarea unui autoturism
Proprietatea privată (automobilul) nefolosită în activitatea de întreprinzător, potrivit art.39 alin.(1) lit. b) din Codul fiscal, se consideră activ de capital. Totodată, potrivit art.37 din CF, prevederile capitolului V din Codul fiscal se aplică contribuabililor persoane fizice rezidenți și nerezidenți ai RM care nu practică activitate de întreprinzător și care vând, schimbă sau înstrăinează sub altă formă, active de capital. &nbs...
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The date of publishing:
28 April /2023 09:44
Catalogul tematic
Creşterea de capital
Tags:
CET18 | autoturisme | obligaţii fiscale
1 comments
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Ion Lazu
03 May /2023 05:33
Cheltuielile de devamare și taxele vămii Republicii Moldova se include în baza valorică la determinarea creșterii/pierderii de capital?