Questions and answers
Reducerea la impozitul pe bunuri imobiliare în cazul corectării dării de seamă
Agentul economic ”X”, proprietar de bunuri imobiliare, în conformitate cu prevederile art. 282 alin. (2) din CF, pentru perioada fiscală aferentă anului 2018 a achitat impozitul pe bunurile imobiliare integral până la 30.06.2018. Ulterior, s-a constat necesitatea prezentării, pentru aceeași perioadă, a unei dări de seamă corectate. Se va menține în acest caz dreptul la reducerea în mărime de 15% de care a beneficiat agentul economic? Conform prevederilor art. 2811 alin. (1) din CF, persoanele juridice, persoanele înregistrate în calitate de întreprinzător s...
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The date of publishing:
22 April /2019 09:45
Domeniu:
Administrare fiscală | Impozitul pe bunurile imobiliare | Dare de seamă fiscală | Persoană juridică
Tags:
Codul fiscal | bunuri imobiliare | perioada fiscală | Impozitul pe bunurile imobiliare | darea de seama | BIJ 17
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