Questions and answers
Înregistrarea ca subdiviziuni a terenurilor arendate
În cadrul controlului fiscal la gospodăria țărănească „V” s-a constatat că aceasta din anul 2018 are luate în arendă de la persoane fizice cetățeni terenuri agricole din mai multe localități ale țării fără a fi înregistrate ca subdiviziuni ale gospodăriei țărănești. Urmează de stabilit dacă terenurile trebuiau înregistrate ca subdiviziuni ale gospodăriei țărănești și ce sancțiuni vor fi aplicate în cazul neînregistrării lor? Potrivit prevederilor art. 8 alin. (2) lit. b) din CF, contribuabilul este obligat să se pună la evidenţă la subdiviziunea SFS în a cărei rază își are s...
Monitorul fiscal FISC.md Nr.7 (55) 2019
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The date of publishing:
05 December /2019 09:26
Catalogul tematic
Administrare fiscală | Legislație fiscală | Persoana fizică
Tags:
subdiviziune | terenuri | gospodarie taraneasca | persoana fizică | Sancţiuni | contribuabil
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