Questions and answers
Cum poate fi confirmată documentar baza valorică a activelor de capital (acțiuni) procurate, începînd cu 1 ianuarie 1998?
Confirmarea documentară a bazei valorice a activelor de capital (acţiuni) procurate, începînd cu 1 ianuarie 1998, se va efectua doar în baza actelor juridice în temeiul cărora a intrat în proprietatea contribuabilului, cu excepţiile stabilite de legislaţie. Determinarea valorii de piaţă a activelor de capital (acţiuni) aflate în posesia contribuabilului la data de 1 ianuarie 1998, care poate servi, conform art. 38 alin. (3) din Codul fiscal, ca bază valorică ajustată, în cazul în care valoarea acestora potrivit documentelor, în baza cărora a intrat în proprietate, est...
Monitorul fiscal FISC.md Nr.15 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
13 September /2013 18:45
Domeniu:
Impozitul pe venit
Tags:
active de capital
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