Questions and answers
Pentru cine se vor aplica metodele indirecte de estimare a venitului impozabil?
În conformitate cu prevederile art. 2263, subiecţi ai estimării prin metode indirecte sunt persoanele fizice rezidente, cetăţeni ai Republicii Moldova care nu desfăşoară activitate de întreprinzător şi care: în perioada unui an fiscal, începînd cu 1 ianuarie 2012, obţin proprietăţi (bunuri imobiliare, valori mobiliare, mijloace de transport, mijloace băneşti) ce depăşesc cumulativ suma de un milion de lei, cu excepţia persoanelor fizice proprietari ai bunurilor imobiliare care au început construcţia pînă la 1 ianuarie 2012, iar înregistrarea la organul ...
Monitorul fiscal FISC.md Nr.14 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
23 July /2013 10:54
Domeniu:
Impozitul pe venit
Tags:
Impozitul pe venit | persoane fizice | metode indirecte de estimare
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