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  • 1. (29.2.5.18) Urmează să prezinte Declarația cu privire la impozitul pe venit persoana fizică care nu-şi onorează obligațiunile faţă de persoana juridică privind restituirea împrumutului potrivit contractului de amanet?
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1. (29.2.5.18) Urmează să prezinte Declarația cu privire la impozitul pe venit persoana fizică care nu-şi onorează obligațiunile faţă de persoana juridică privind restituirea împrumutului potrivit contractului de amanet?

În conformitate cu art. 18 lit.o ) din Codul fiscal, venitul obținut de o persoana fizica ca urmare a nerestituirii împrumutului acordat de către lombard se consideră venit impozabil şi se include în venitul brut al persoanei menționate. Astfel, persoana fizica care a obţinut venitul menţionat, potrivit art.83 din Codul fiscal, nu mai tîrziu de data de 30 aprilie a anului următor anului fiscal de gestiune, va fi obligată sa completeze şi sa prezinte Declaraţia persoanei fizice cu privire la impozitul pe venit cu achitarea, după caz a impozitului pe venit.

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

02 May /2018 10:38

Catalogul tematic

Legislație fiscală | Obligație fiscală | Impozitul pe venit | Dare de seamă fiscală | Persoana fizică | Administrare fiscală

Tags:

persoana fizică|Codul fiscal

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