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  • 6. (5.3.1) Care sunt obiectele impunerii cu impozitul pe bunurile imobiliare?
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6. (5.3.1) Care sunt obiectele impunerii cu impozitul pe bunurile imobiliare?

Potrivit prevederilor art. 278 alin. (1) din Codul fiscal, obiecte ale impunerii sunt bunurile imobiliare, inclusiv terenurile din intravilan sau din extravilan, clădirile, construcțiile, casele de locuit individuale, apartamentele și alte încăperi izolate, inclusiv bunurile imobiliare aflate la o etapă de finisare a construcției de 50% și mai mult, rămase nefinisate timp de 3 ani după începutul lucrărilor de construcție. [modificare în Baza generalizată a practicii fiscale în temeiul modificării art. 278 alin. (1) din Codul fiscal prin Legea pentru modificarea și completarea unor acte legislative nr. 288 din 15 decembrie 2017 (publicată în Monitorul Oficial, 2017, nr.464-470/808, în vigoare 01.01.2018)]

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„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:

10 February /2018 08:55

Catalogul tematic

Noutăți fiscale | Administrare fiscală | Legislație fiscală | Impozitul pe bunurile imobiliare

Tags:

Codul fiscal|Baza generalizată a practicii fiscale

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