Questions and answers
Declararea și regimul fiscal al contractelor de arendă a terenurilor non-agricole
În cazul în care persoana fizică cetăţean transmite în locațiune agentului economic un teren (altul decât cel agricol), care sunt obligațiile fiscale ale participanților aferente impozitului pe venit? Potrivit Codului civil al RM nr. 1107 din 6 iunie 2002, prin contractul de locațiune o parte (locator) se obligă să dea celeilalte părţi (locatar) un bun determinat individual în folosinţă temporară sau în folosinţă şi posesiune temporară, iar locatarul se obligă să plătească chiria. În conformitate cu prevederile art.901 alin.(3) din CF, persoanele specificate la ar...
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The date of publishing:
21 October /2019 11:04
Domeniu:
Impozitul pe venit | Noutăți | Persoana fizică
Tags:
arenda terenurilor | lot de panint | locatar | locator | monitorul.fisc.md
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