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  • Am primit avizul la impozitul pe avere, dar nu sunt de acord că toate obiectele incluse în aviz trebuie impozitate. Unde se poate de verificat dacă este corect întocmit avizul de plată?
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iconAm primit avizul la impozitul pe avere, dar nu sunt de acord că toate obiectele incluse în aviz trebuie impozitate. Unde se poate de verificat dacă este corect întocmit avizul de plată?

Conform art. 2873 din CF, obiect al impunerii cu impozitul pe avere îl constituie bunurile imobiliare cu destinație locativă, inclusiv căsuțele de vacanță (cu excepția terenurilor), precum şi cotele-părți, a căror totalitate întruneşte cumulativ următoarele condiții: valoarea estimată totală constituie 1,5 milioane şi mai mult;suprafața totală constituie 120 m2 şi mai mult. În cazul în care obiectul impunerii constituie obiect al unui credit imobiliar (ipotecar) sau al unui contract de leasing financiar, baza impozabilă constituie...

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Monitorul fiscal FISC.md Nr.39 2017

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

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The date of publishing:

29 August /2017 11:33

Catalogul tematic

Administrare fiscală | Impozitul pe avere | Impozitul pe venit | Noutăți fiscale

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