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Determinarea bazei valorice activelor de capital dobândite până la 1 ianuarie 1998 la înstrainarea acestora de către persoanele fizice
Art. 40 din Codul Fiscal al Republicii Moldova (în continuare – CF) determina creșterea de capital ca diferența dintre valoarea de înstrăinare a activelor și baza valorică dederminată conform art.42 din CF, confirmată documentar conform modului stabilit de Ministerul Finanţelor1 . Astfel, alin. (3) art.42 din CF stabilește baza valorică a acțiunilor dobândite până la data de 1 ianuarie 1998 ce se determină reieşind din valoarea unei acţiuni la data de 31 decembrie 1997, care se calculează ca raportul dintre capitalul socia...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
11 November /2019 10:59
Catalogul tematic
Persoana fizică | Legislație fiscală | Administrare fiscală | Impozitul pe venit
Tags:
baza valorică | CET18 | venituri | impozit | activ | capital | persoana fizică
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