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  • 7. (5.8.4) Care sunt termenele de prezentare a calculelor la impozitul pe bunurile imobiliare?
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7. (5.8.4) Care sunt termenele de prezentare a calculelor la impozitul pe bunurile imobiliare?

Calculul impozitului pe bunurile imobiliare (Forma BIJ 17) se prezintă anual, pînă la data de 25 iulie inclusiv a perioadei fiscale respective. Pentru bunurile imobiliare dobîndite după 30 iunie a perioadei fiscale respective, calculul impozitului pe bunurile imobiliare se prezintă nu mai tîrziu de 25 martie a perioadei fiscale următoare celei de gestiune. Darea de seamă fiscală unificată (Declaraţie) se prezintă anual, pînă la data de 25 martie a perioadei fiscale următoare celei de gestiune. Informația privind impozitul pe bunurile imobiliare, impozitul funciar și taxele locale administrate de către SCITL (forma ISCITL 19) se prezintă de către Serviciile de colectare a impozitelor şi taxelor locale din cadrul primăriilor, anual, în termen de pînă la data de 25 martie a anului, următor celui de gestiune (Ordinul SFS nr. 376 din 10.07.2018// MO, nr. 267-275/1153 din 20.07.2018)

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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:

10 September /2018 10:48

Catalogul tematic

Administrare fiscală | Dare de seamă fiscală | Impozitul pe bunurile imobiliare | Legislație fiscală

Tags:

Ordinul SFS|perioada fiscală

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