Case studies
Dreptul de utilizare a scutirii personale pentru venitul din investiții și financiar obținut de peste hotare
Studiu de caz: Persoana fizică rezidentă (cetățean al Republicii Moldova), nu desfăşoară activitate de întreprinzător sau activităţi independente și nu are surse de venit în RM, dar obţine venituri din investiţii şi financiar din surse aflate în afara RM. Are aceasta dreptul la scutirea persoanală prevăzută în art. 33 din Codul fiscal? Potrivit prevederilor alin. (1) art.14 lit. c) din Codul fiscal, obiect al impunerii cu impozitul pe venit pentru persoanele fizice rezidente cetăţeni ai RM care nu desfăşoară activit...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 March /2023 08:00
Domeniu:
Scutiri personale | Persoana fizică | Noutăți fiscale
Tags:
persoana fizică | scutire personala
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