Questions and answers
Declararea veniturilor de către minori
Un minor cu vârsta de 14 ani a primit ca moștenire o sumă de bani, care a fost oferită cu împrumut unui agent economic. Ulterior, persoana fizică respectivă a primit dobânzi aferente împrumutului dat. Urmează a fi declarate aceste venituri de către minor? Potrivit art. 20 lit.i) din Codul fiscal (CF), patrimoniul primit de către persoanele fizice cetăţeni ai Republicii Moldova cu titlu de donaţie sau de moştenire se consider ca sursă de venit neimpozabilă. Astfel, venitul primit sub formă de moștenire de un minor, care este cetățean al RM, reprezintă sur...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
04 June /2019 11:52
Domeniu:
Impozitul pe venit | Noutăți
Tags:
minori | impozit pe venit | moştenire | dobînda | monitorul.fisc.md
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