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  • 31. (5.1.4) Ce se înţelege prin "cotă concretă a impozitului"?
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31. (5.1.4) Ce se înţelege prin "cotă concretă a impozitului"?

Cota concretă a impozitului este cota procentuală din baza impozabilă a bunurilor imobiliare, stabilită de către autoritatea reprezentativă a adminisraţiei publice locale la adoptarea bugetului unităţii administrativ-teritoriale respective (art. 276 pct. 6) din Codul fiscal).

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Serviciul Fiscal de Stat

„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:

28 November /2014 12:01

Catalogul tematic

Impozitul pe bunurile imobiliare

Tags:

cota impozitului | impozit pe bunurile imobiliare | buget

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