Questions and answers
Salariatul contribuabilului a depus cerere de eliberare din serviciu, în luna august 2013. Pentru 10 zile lucrătoare din luna august, acesta va beneficia de scutirea personală, potrivit art. 33 din Codul fiscal sau nu?
Impozitul pe venit la sursa de plată se calculează şi se reţine la momentul îndreptării venitului spre plată din venitul impozabil, determinat ca diferenţa dintre venitul obţinut de lucrător sub formă de salarii (inclusiv primele şi facilităţile acordate) şi suma scutirilor solicitate de angajat şi a deducerilor. De asemenea, fiecare contribuabil (persoană fizică rezidentă) are dreptul la una din scutirile personale prevăzute la alin. (1) şi/sau alin. (2) al art. 33 din Codul fiscal. Reamintim, că scutirea personală pentru anul fiscal 2013, pentru orice persoană ...
Monitorul fiscal FISC.md Nr.16 2013
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 November /2013 15:13
Domeniu:
Impozitul pe venit
Tags:
venit impozabil | salariat | contribuabili | scutire la impozit
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