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Jana Griciuc

Jana Griciuc

șefă a Direcției impozite directe din cadrul Direcției  generale metodologia impozitelor și taxelor Serviciul Fiscal de Stat

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Vânzarea produselor în rețea. Legalizarea activității

iconVânzarea produselor în rețea. Legalizarea activității

27 September /2022 13:22

Jana Griciuc

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Продажа актива, выигранного в ходе рекламной кампании. Налоговые последствия

iconПродажа актива, выигранного в ходе рекламной кампании. Налоговые последствия

Каковы налоговые последствия для физического лица, которое решило продать мобильный телефон, выигранный в ходе рекламной кампании?   В соответствии с п. 38) ст. 5 Налогового Кодекса (НК), рекламная кампания – это способ продвижения продаж путем организации конкурсов, игр, лотерей, публично объявленных и проводимых в течение ограниченного периода с вручением подарков, призов, выигрышей, а также организации этих мероприятий органами публичной власти и публичными учреждениями с иной, нежели стимулирование продаж, целью.

22 September /2022 08:00

Jana Griciuc

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Vânzarea activului câștigat în cadrul campaniei promoționale. Consecințe fiscale

iconVânzarea activului câștigat în cadrul campaniei promoționale. Consecințe fiscale

Care vor fi consecințele fiscale pentru persoana fizică, care a câștigat în cadrul campaniei promoționale un telefon mobil și ulterior dorește să-l vândă?

21 September /2022 16:50

Jana Griciuc

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Субъект предоставляет частные стипендии для обучения за границей. Налоговый режим

iconСубъект предоставляет частные стипендии для обучения за границей. Налоговый режим

22 August /2022 10:11

Jana Griciuc

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Прирост капитала: налоговые обязательства физического лица, обладающего двойным гражданством

iconПрирост капитала: налоговые обязательства физического лица, обладающего двойным гражданством

Физическое лицо, обладающее двойным гражданством (Республики Молдова и Украины), произвело отчуждение принадлежащего ему недвижимого имущества на территории РМ. При определении налогового обязательства будет ли он вправе воспользоваться личным освобождением?

17 August /2022 14:21

Jana Griciuc

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Entitatea acordă burse private pentru studii în străinătate. Regimul fiscal

iconEntitatea acordă burse private pentru studii în străinătate. Regimul fiscal

03 August /2022 16:05

Jana Griciuc

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Activitatea independentă în comerţ în cazul realizării cafelei și ceaiului

iconActivitatea independentă în comerţ în cazul realizării cafelei și ceaiului

Conform art.5 pct. 361) din Codul fiscal (CF) activităţi independente reprezintă activităţi de comerţ desfăşurate de către o persoană fizică rezidentă doar în mod individual, fără a constitui o formă organizatorico-juridică, în urma desfăşurării cărora se obţine venit.

02 August /2022 08:10

Jana Griciuc

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