Fiscal practice
Creșterea de capital: obligațiile fiscale ale persoanei fizice cu dublă cetățenie
Persoana fizică, având dubla cetățenie (a Republicii Moldova și Ucrainei) a înstrăinat un bun imobil ce îi aparținea pe teritoriul RM. La determinarea obligației fiscale, va fi în drept acesta să utilizeze scutirea personală? Potrivit art. 33 din Codul fiscal, fiecare contribuabil (persoană fizică rezidentă) care are un venit anual impozabil mai mic de 360000 lei, cu excepţia veniturilor prevăzute la art.901 din CF, are dreptul la o scutire personală în cuantumul1 stabilit anual la art.33. &nb...
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The date of publishing:
05 July /2022 16:36
Catalogul tematic
Persoana fizică | Obligație fiscală | Scutiri personale
Tags:
persoana fizică | crestere de capital
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