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  • Calcularea creșterii de capital pentru persoanele fizice aferent perioadei fiscale a anului 2019
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Fiscal practice

iconCalcularea creșterii de capital pentru persoanele fizice aferent perioadei fiscale a anului 2019

Modul de determinare a creșterii și pierderilor de capital se reglementează de cap. 5 „Creșterea și pierderile de capital” din Titlul II al Codului fiscal (CF) și Hotărârea Guvernului cu privire la determinarea obligaţiilor fiscale aferente impozitului pe venit nr.693 din 11.07.2018 (HG nr.693/2018). Potrivit art. 18 lit. e) din CF, creșterea de capital definită la art. 40 alin. (7) reprezintă sursă de venit impozabilă care se include în venitul brut.

Diana Rusu

Diana Rusu

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

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The date of publishing:

03 December /2019 15:03

Catalogul tematic

Persoana fizică | Impozitul pe venit | Legislație fiscală | Administrare fiscală

Tags:

creşterea de capital|perioada fiscală|Active

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