Questions and answers
Despre suspendarea calculării impozitului pe venit din locațiunea imobilului
Cum poate fi suspendată calcularea impozitului pe venit aferent operațiunilor de transmitere în posesie şi/sau folosinţă (locaţiune, arendă, uzfruct, superficie) a proprietăţii imobiliare de către o persoană fizică? În conformitate cu prevederile art. 901 alin.(34) din Codul fiscal, subiecţii impunerii persoane fizice, care nu desfăşoară activitate de întreprinzător şi transmit persoanelor specificate la art.54, precum şi altor persoane decât cele indicate la art.90 în posesie şi/sau în folosinţă (locaţiune, arendă, uzufruct, supe...
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The date of publishing:
05 March /2020 11:00
Catalogul tematic
Impozitul pe venit | Administrare fiscală | Noutăți
Tags:
contract | locațiune de imobil | persoana fizică | suspendare | monitorul.fisc.md
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