Questions and answers
Obligațiile fiscale aferente donațiilor efectuate între afini
Contribuabilul a efectuat o donație sub formă de mijloace bănești și un bun imobil în folosul altei persoane fizice. Ce obligații fiscale apar în cazul dat dacă aceste persoane se află în relații de afinitate de gradul I (soacră - noră)? Donarea unor bunuri în folosul persoanelor fizice se efectuează prin încheierea unui contract de donație, în conformitate cu prevederile art. 1198 din Codul civil. În conformitate cu prevederile art. 20 lit. i) din CF, patrimoniul primit de către persoanele fizice cetățeni ai RM cu titlu de donație sau de moştenire constituie surs...
Monitorul fiscal FISC.md Nr.4 (52) 2019
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The date of publishing:
18 June /2019 13:12
Domeniu:
Administrare fiscală | Legislație fiscală | Persoana fizică | Obligație fiscală | Noutăți fiscale
Tags:
donatii | obligaţie fiscală | mijloace banesti | contribuabil | persoana fizică | moştenire
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