Questions and answers
Încălcarea condiţiilor de impozitare şi transmitere în locaţiune a bunurilor imobiliare
Ce sancțiuni riscă persoana fizică în cazul neînregistrării sau înregistrării tardive la Serviciul Fiscal de Stat a contractului de transmitere în posesie şi/sau în folosinţă (locaţiune, arendă, uzufruct) a proprietății imobiliare și neachitării sau achitării tardive a impozitului pe venit? Conform prevederilor art. 901 alin. (34) din Codul fiscal, subiecţii impunerii persoane fizice, care nu desfăşoară activitate de întreprinzător şi transmit altor persoane decât cele specificate la art.90 în posesie şi/sau în folosinţă (locaţiune, arendă, uzufruct) proprietate imobiliară, ...
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The date of publishing:
18 September /2017 14:51
Domeniu:
Impozitul pe venit | Administrare fiscală | Noutăți
Tags:
contract de locatiune | penalitate | taxa | impozit pe venit | imobil | persoana fizică
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