Questions and answers
Obligațiile fiscale în cazul transmiterii terenurilor agricole în arendă cu plata arendei în produse agricole
Entitatea a luat în arendă de la cetățeni terenuri agricole, iar plata urmează să aibă loc la toamnă sub formă naturală – produse agricole. La ce preț urmează a fi evaluate aceste produse agricole? Este necesar de a stabili un preț de piață? Care sunt obligațiile fiscale ce derivă din această operațiune? În conformitate cu prevederile art. 21 alin. (1) din Codul fiscal (CF) venitul obţinut sub formă nemonetară se evaluează de către fiecare subiect al impunerii și constituie valoarea medie a prețului de livrare a mărfurilor și/sau de pre...
Monitorul fiscal FISC.md nr.6 (69) 2021
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The date of publishing:
12 October /2021 08:06
Domeniu:
Legislație fiscală | Obligație fiscală | CET18
Tags:
obligaţie fiscală | teren agricol | arenda
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