Questions and answers
Privind neincluderea cheltuielilor de reparație a activelor de capital în baza valorică a acestora la aprecierea obligației privind impozitul pe venit de către persoane fizice
Persoana fizică cetățean al RM a procurat anterior un activ de capital (mijloc de transport, imobil etc.) într-o stare precară, fiind necesară efectuarea unor reparații costisitoare a acestuia. În scopul confirmării valorii cheltuielilor de reparații, persoana fizică dispune de documentele confirmative (bonuri de plată, facturi fiscale). În anul 2022 activul respectiv a fost înstrăinat la o valoare ce nu depășește cumulativ prețul de procurare a activului și valorii cheltuielilor de reparație confirmate documentar. Se i...
Monitorul fiscal FISC.md nr.2 (79) 2023
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The date of publishing:
13 February /2023 08:02
Domeniu:
Impozitul pe venit | Persoana fizică | Noutăți fiscale
Tags:
activ de capital | impozit pe venit | reparație | persoana fizică
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