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  • 5. (5.8.5) Sunt obligaţi contribuabilii, care sunt scutiți de plata impozitului pe bunurile imobiliare, să prezinte darea de seamă?
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icon5. (5.8.5) Sunt obligaţi contribuabilii, care sunt scutiți de plata impozitului pe bunurile imobiliare, să prezinte darea de seamă?

Calculul impozitului pe bunurile imobiliare (Forma BIJ 17), se prezintă de către contribuabilii – subiecți ai impunerii cu impozitul pe bunurile imobiliare pentru toate obiectele impunerii, inclusiv şi pentru cele care conform art. 283 şi 284 din Codul fiscal, se acordă scutire de la plata impozitului pe bunurile imobiliare. Informația privind suma înlesnirilor, se reflectă în anexa nr. 2 la Calculul impozitului pe bunurile imobiliare (Forma BIJ 17), cu indicarea codului înlesnirii.

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The date of publishing:

12 August /2017 08:38

Catalogul tematic

Administrare fiscală | Noutăți fiscale | Impozitul pe bunurile imobiliare

Tags:

Cod fiscal | înlesnire fiscală | obligaţii | impozit imobiliar | subiect al impunerii

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