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- Reieşind din contextul întrebării precedente, apare întrebarea dacă persoanele, care au obligaţia de a depune Declaraţia cu privire la disponibilul de mijloace băneşti, pot beneficia suplimentar la suma declarată de diminuarea venitului impozabil estimat cu suma de 500 mii lei?
Questions and answers
Reieşind din contextul întrebării precedente, apare întrebarea dacă persoanele, care au obligaţia de a depune Declaraţia cu privire la disponibilul de mijloace băneşti, pot beneficia suplimentar la suma declarată de diminuarea venitului impozabil estimat cu suma de 500 mii lei?
Nu, deoarece, conform alin. (6) al articolului 226-6 din Codul fiscal, această diminuare este prevăzută doar pentru subiecţii estimării care nu au depus declaraţia conform art. 2267.
Monitorul fiscal FISC.md Nr.10 2012
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
22 May /2013 17:30
Domeniu:
Impozitul pe venit | Administrare fiscală | Metodele indirecte de estimare a obligaţiei fiscale | Persoana fizică
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Monitorul fiscal FISC.md
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