Fiscal practice
Impozitul pe avere în cazul bunurilor gajate
Potrivit titlului executoriu emis de instanța de judecată, s-a dispus transmiterea în posesia instituției financiare (băncii) a bunului imobil în scopul stingerii datoriei garantate prin ipotecă. Însă acest bun imobil are suprafața de 200 m2, este evaluat de organul cadastral la 2,463 mil. lei și, respectiv, constituie obiect al impunerii cu impozitul pe avere. În cazul în care acest bun imobil a fost transmis în posesia instituției financiare, este corect de a anula avizul de plată la impozitul pe avere emis pe n...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
02 December /2022 08:00
Domeniu:
Administrare fiscală | Noutăți | Impozitul pe avere
Tags:
monitorul.fisc.md | institutie financiara | Gaj | impozit pe avere
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