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  • Impozitarea veniturilor persoanelor fizice din înstrăinarea imobilelor
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Fiscal practice

iconImpozitarea veniturilor persoanelor fizice din înstrăinarea imobilelor

În contextul prevederilor Codului fiscal (СF), pentru persoana fizică cetăţean imobilul poate fi sau nu locuinţă de bază. Potrivit prevederilor art. 5 pct. 46) din CF, locuinţă de bază reprezintă locuinţa care întruneşte cumulativ următoarele condiţii:

Petru Griciuc

Petru Griciuc

Valeriu Severin

Valeriu Severin

Monitorul fiscal FISC.md Nr. 5 (46) 2018

Institutions:

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

„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:

06 August /2018 14:20

Catalogul tematic

Impozitul pe venit | Dare de seamă fiscală | Administrare fiscală | Legislație fiscală

Tags:

persoana fizică|înstrăinare

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