Legal advice
Restituirea supraplății impozitului pe venit din achitarea acestuia în avans aferent transmiterii în locațiune a unui bun imobil
Între locator și locatar a fost încheiat contractul de transmitere în posesie şi/sau folosinţă (locaţiune) a bunului imobil situat în mun. Chișinău. Locatorul a achitat impozitul pe venit (în avans) pentru locațiunea bunului imobil, însă contractul de locațiune a fost reziliat. Rezilierea a avut loc drept urmare a vânzarii imobilului respectiv. Care este procedura de restituire a sumei achitate ca avans? Mecanismul de stingere a obligaţiilor fiscale din contul sumelor plătite în plus şi/sau al s...
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The date of publishing:
20 December /2023 08:02
Catalogul tematic
Impozitul pe venit
Tags:
bun imobil | impozit pe venit
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