Questions and answers
Are dreptul contribuabilul la scutire personală, în cazul în care este cetățean al altui stat, dar deține document de identitate temporar de solicitant de azil (cu drept de muncă)?
Conform prevederilor art. 33 alin. (1) din Codul fiscal, fiecare contribuabil (persoană fizică rezidentă) care are un venit anual impozabil mai mic de 360000 de lei, cu excepţia veniturilor prevăzute la art. 901, are dreptul la o scutire personală în sumă de 27000 lei pe an. Este de remarcat faptul că potrivit art. 5 pct. 5) lit. а) din Cod, persoana rezidentă este orice persoană fizică care corespunde uneia din cerinţe: a) are domiciliu permanent în Republica Moldova, inclusiv: – se află la tratament, la odihnă, la &i...
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The date of publishing:
10 April /2024 09:02
Domeniu:
Scutiri personale | Persoana fizică
Tags:
scutire personala | persoana fizică
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