Questions and answers
1. (29.2.6.29) Va fi obligată persoana fizică - cetăţean de a declara venitul obţinut, în cazul transmiterii în arendă agentului economic un teren agricol?
Conform art. 18 lit. d) din Codul fiscal, veniturile din chirie (arendă) sunt surse de venit impozabile și se includ în venitul brut, care urmează a fi impozitat conform cotelor stabilite la art. 15 din Codul fiscal.
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The date of publishing:
17 February /2020 14:15
Catalogul tematic
Impozitul pe venit | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Persoana fizică
Tags:
persoana fizică | agent economic | teren agricol | impozit pe venit | declaraţia
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