The person who aren't residents
În baza cărui document confirmativ va fi în drept să beneficieze de scutirea personală cetățeanul străin angajat, care a devenit rezident în scopuri fiscale?
În conformitate cu prevederile art.33 alin.(1) din Codul fiscal, fiecare contribuabil (persoană fizică rezidentă) care are un venit anual impozabil mai mic de 360 mii lei, cu excepţia veniturilor prevăzute la art.901 din CF, are dreptul la o scutire personală anuală. Conform art.5 pct.5 lit.a) din CF, rezident în scopuri fiscale este considerată orice persoană fizică care corespunde uneia din cerințe și anume - are domiciliul permanent în RM sau se află pe teritoriul acesteia cel puțin 183 zile pe parcursul anului fiscal...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
24 August /2023 08:00
Domeniu:
Impozitarea nerezidenţilor
Tags:
scopuri fiscale | impozitarea nerezidențiaților | scutire personala
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