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Donarea rechizitelor școlare copiilor din familii social vulnerabile. Regimul fiscal
Agentul economic, în ajunul unui nou an școlar a donat rechizite și ghiozdane elevilor din două familii social vulnerabile. Din suma donației efectuate agentul economic a reținut 6%. Contribuabilul a procedat corect în situația abordată? Conform prevederilor art. 20 lit. i) din Codul fiscal, patrimoniul primit de către persoanele fizice cetățeni ai Republicii Moldova cu titlu de donație sau de moștenire, cu excepția donațiilor efectuate conform art. 901 alin. (31) din CF, sunt surse de venit neimpozabile....
Monitorul fiscal FISC.md nr.6 (76) 2022
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The date of publishing:
17 October /2022 12:02
Domeniu:
Impozitul pe venit
Tags:
impozit pe venit | ials21 | scoala | donatie
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