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E lege: Dacă dai în chirie imobile fără să declari veniturile, vei fi amendat

E lege: Dacă dai în chirie imobile fără să declari veniturile, vei fi amendat

Contractul de închiriere a proprietății imobiliare, care se înregistrează de către persoana fizică la Serviciul Fiscal de Stat (SFS), se califică ca dare de seamă fiscală, scrie noi.md

În cazul în care SFS stabilește că persoana fizică, contribuabilul, nu a înregistrat contractul de închiriere a proprietății imobiliare și nu a achitat impozitul de venit, instituția îl va amenda.

În cazul în care contribuabilul, persoană fizică, nu a înregistrat sau a înregistrat tîrziu contractul de locațiune a proprietății imobiliare la SFS și nu a achitat sau a achitat cu întîrziere impozitul pe venit, însă suma impozitul care urma a fi achitat lunar este pînă la 100 de lei, acesta urmează a fi amendat cu avertizare, conform art. 235 alin. 11 din Codul fiscal, fiind calificată încălcarea fiscală nesemnificativă.

Prin urmare, persoanele fizice care nu desfășoară activitate de întreprinzător și transmit altor persoane decît cele specificate la art. 90 în posesie sau/și în folosință (locațiune, arendă, uzufruct) proprietate imobiliară, subiecții impunerii au obligația de a achita impozit în mărime de 7% din valoarea contractului.

Persoanele sînt obligate ca, în termen de trei zile de la data încheierii contractului, să înregistreze actul la subdiviziunea SFS, în a cărei rază sînt deservite.

Acest impozit se achită lunar, cel tîrziu la data de două a lunii în curs sau în avans. Dacă proprietatea imobiliară a fost transmisă în posesie și/sau în folosință după data de doi, termenul de plată în această lună va fi a doua zi din momentul încheierii contractului. Suma impozitului achitat în avans nu se va restitui din buget.

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