Questions and answers
5. (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. [modificare în Baza generalizată a practicii fisc...
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The date of publishing:
12 August /2017 08:38
Domeniu:
Administrare fiscală | Impozitul pe bunurile imobiliare | Noutăți fiscale
Tags:
Cod fiscal | înlesnire fiscală | obligaţii | impozit imobiliar | subiect al impunerii
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