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  • Persoană fizică-cetățean a dat în arendă în baza contractului persoanei juridice „Macron” S.R.L. terenul agricol pe care îl avea în posesie. Care va fi regimul de impozitare a veniturilor primite de către persoana fizică-cetățean pentru arenda terenului agricol?
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iconPersoană fizică-cetățean a dat în arendă în baza contractului persoanei juridice „Macron” S.R.L. terenul agricol pe care îl avea în posesie. Care va fi regimul de impozitare a veniturilor primite de către persoana fizică-cetățean pentru arenda terenului ag

Mai întîi de toate este necesar de menționat că, actualmente cadrul legal pentru consolidarea relațiilor de arendă în agricultură, determinarea subiecților şi obiectelor relațiilor de arendă, a drepturilor şi obligațiilor arendatorului şi arendașului se reglementează de Codul civil, Codul funciar, Legea nr. 198 din 15.05.2003 „Cu privire la arenda în agricultură” (în continuare — Legea) și alte acte normative.

Marina Cravcenco

Marina Cravcenco

Monitorul fiscal FISC.md Nr.20 2014

Institutions:

Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

10 July /2014 17:35

Catalogul tematic

Impozitul pe venit

Tags:

arenda | terenuri agricole | persoana fizică | persoana juridica | regimul fiscal

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