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Unele aspecte privind aplicarea impozitului pe venit persoanelor fizice care nu desfăşoară activitate de întreprinzător
1. Venituri sub formă de salariu Salariu reprezintă orice recompensă sau cîştig evaluat în bani, plătit angajaţilor de către angajator sau de organul împuternicit de acesta, în temeiul contractului individual de muncă, pentru munca executată sau ce urmează a fi executată (Legea salarizării Nr. 847 din 14.02.2002) şi este impozitat, conform art. 15 al Codului fiscal la cotele de 7% şi 18%, în dependenţă de suma venitului anual impozabil (pentru anul 2012, aceasta a reprezentat 7% pentru venitul anual ce nu a depăşit 25 200 lei şi 18% pentru venitul ce a depăşit barier...
Monitorul fiscal FISC.md Nr.12 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
18 March /2013 08:47
Domeniu:
Impozitul pe venit | Persoana fizică
Tags:
impozit pe venit
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