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Aplicarea scutirilor pentru salariații din domeniul transportului rutier de persoane în regim de taxi sau ai rezidenţilor parcurilor IT
Potrivit prevederilor art. 351 din Cod fiscal, care au fost în vigoare până la 1 ianuarie 2023, persoanele fizice care, pe parcursul perioadei fiscale, au obţinut venituri impozitate conform art.881 şi cap. 1 titlul X sunt private de dreptul de a folosi scutirile conform art.33, 34 şi 35. Scutirile neutilizate în acest caz nu pot fi transmise către soţie (soţ). Astfel, pentru perioadele fiscale până în anul 2022 (inclusiv), în situația în care persoana fizică obținea venituri i...
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The date of publishing:
11 January /2023 08:00
Domeniu:
TAXI18 | Scutiri personale
Tags:
scutire personala | regim taxi | sector IT
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