Questions and answers
Are drept să solicite şi să primească restituirea sumelor aferente impozitului pe venit achitate/reținute în plus persoana care administrează succesiunea proprietarului decedat?
Conform prevederilor art. 1444 al Codului civil, ţinîndu-se cont şi de prevederile art. 43 al Codului fiscal, patrimoniul succesoral include atît drepturile patrimoniale (activul succesoral), cît şi obligaţiile patrimoniale (pasivul succesoral), pe care cel ce a lăsat moştenirea le avea la momentul decesului. Astfel, dacă la momentul decesului contribuabilul a avut careva restanţe sau supraplăţi la buget, acestea urmează a fi trecute în posesia moştenitorilor prin menţiunea în certificatul de moştenire despre acest fapt. Prin urmare, restituirea se va efectu...
Monitorul fiscal FISC.md Nr.15 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
13 September /2013 18:34
Domeniu:
Impozitul pe venit | Obligație fiscală
Tags:
restituire
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