Legal advice
1 martie - termenul în care angajatorul urmează să prezinte angajatului informația cu privire la venit
Potrivit art.92 alin.(3), (4) și (41) din Codul fiscal, persoanele care sunt obligate să reţină impozitul în conformitate cu art.6918 şi art.88–91, sunt obligate, până la 1 martie al anului fiscal imediat următor celui în care au fost efectuate plăţile, să prezinte beneficiarului acestor plăţi (cu excepţia celor ce au obţinut venituri conform art.901 şi art.91 alin.(1)) informaţii privind tipul venitului achitat, suma acestuia, suma scutirilor acordate conform art.33-35, suma deducerilor, precum şi suma impozitului reţinut, î...
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The date of publishing:
27 February /2024 08:00
Domeniu:
Impozitul pe venit | Noutăți fiscale
Tags:
impozit | beneficiar | venit | an fiscal
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