Fiscal practice
Înstrăinarea bunurilor imobiliare
În practică, la contribuabili deseori apar întrebări cu privire la utilizarea scutirii, prevăzute în art. 41 din Codul Fiscal. De exemplu, cum se calculează corect creşterea de capital (anexa nr. 1 la Declarația cu privire la impozitul pe venit forma CET 08) în cazul înstrăinării (vînzării) bunurilor imobiliare, avînd la dispoziție atît valoarea bunului imobil, conform informației organului cadastral, cît şi valoarea bunului imobil, conform contractului de vînzare-cumpărare? Să examinăm exemplul următor: Să admitem că proprietarul unui bun imobil (apartament cu t...
Monitorul fiscal FISC.md Nr.12 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
18 March /2013 15:52
Domeniu:
Impozitul pe bunurile imobiliare
Tags:
imobil
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