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  • 4. (11.2.1) Cine este obligat să achite impozitul pe avere?
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4. (11.2.1) Cine este obligat să achite impozitul pe avere?

Subiecti ai impunerii cu impozit pe avere sunt persoanele fizice – proprietarii ai bunurilor imobiliare cu destinaţie locativă, inclusiv căsuţele de vacanţă (cu excepția terenurilor) pe teritoriul RM, care dețin în proprietate bunuri clasificate conform art.2873 alin. (1) din Codul fiscal și anume: a căror valoare estimativă totală constituie 1,5 milioane de lei sau mai mult, iar suprafața totala constituie 120 m2 şi mai mare.

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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:

07 February /2018 15:03

Catalogul tematic

Noutăți fiscale | Impozitul pe bunurile imobiliare | Persoana fizică | Impozitul pe avere | Administrare fiscală | Legislație fiscală

Tags:

Codul fiscal|proprietate|Republica Moldova

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