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  • 6. (29.1.2.14) Se consideră oare drept surse de venit impozabile, mijloacele financiare obţinute din fondurile speciale pentru procurarea mijloacelor fixe, precum și mijloacele financiare obţinute sub formă de grant?
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6. (29.1.2.14) Se consideră oare drept surse de venit impozabile, mijloacele financiare obţinute din fondurile speciale pentru procurarea mijloacelor fixe, precum și mijloacele financiare obţinute sub formă de grant?

Potrivit prevederilor art. 20 z2) din Codul fiscal, mijloacele băneşti obţinute din fondurile speciale şi/sau mijloacele financiare obţinute sub formă de grant prin intermediul programelor aprobate de Guvern, utilizate conform destinaţiei acestora reprezintă surse de venit neimpozabile. Astfel, veniturile obținute din fondurile speciale care sunt utilizate conform destinației acestora (de exemplu pentru procurarea mijloacelor fixe) nu se impozitează. De asemenea, veniturile obținute sub formă de grant prin intermediul programelor aprobate de Guvern, utilizate conform destinației acestora, nu se impozitează. (Temei explicațiile Ministerului Finanțelor nr. 14/3-06/440 din 23.12.2015.)

Institutions:

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:

24 May /2017 12:55

Catalogul tematic

Administrare fiscală | Noutăți fiscale | Impozitul pe venit | Noutăți

Tags:

Codul fiscal|venit|mijloace fixe

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