Individuals
Poate persoana fizică (locator) care dă în chirie proprietate imobiliară altei persoane fizice (locatar) să înregistreze contractul de locațiune la sediul central al SFS?
Potrivit pct.2 din Regulamentul privind particularitățile adiministrării prevederilor art.901 alin.(34) din Codul fiscal aprobat prin Ordinul SFS nr.622/2018, persoanele fizice care nu desfăşoară activitate de întreprinzător şi transmit în posesie şi/sau în folosinţă (locaţiune, arendă, uzufruct, superficie) proprietate imobiliară, în termen de 7 zile de la data încheierii contractului, sunt obligate să înregistreze contractul la Direcţiile Deservire Fiscală din cadrul SFS sau electronic, prin intermediul SIA ...
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The date of publishing:
26 September /2023 08:03
Catalogul tematic
Persoana fizică
Tags:
contract de locatiune | persoana fizică
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