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Размер освобождений в 2022 г.

В пятницу, 31 декабря 2021 г., в МО был опубликован Закон №204/2021 о внесении изменений в некоторые нормативные акты, которым была утверждена бюджетно-налоговая политика на 2022 г.  Учитывая, что наиболее часто задаваемым налогоплательщиками вопросом является размер освобождений, которые будут применяться в текущем году, мы подготовили сравнительную таблицу, из которой можно получить информацию как о действовавших в 2021 г. освобождениях, так и о вступивших в действие с 1 января 2022 г. Напоминаем, правом на личное освобождение могут воспользоваться только налогоплательщики, годовой налогооблагаемый доход которых не превышает 360000 леев.
 
 

Tipul scutirii / Вид освобождения

2021

2022

Cuantumul scutirii personale (art.33 alin. (1) CF/ (размер личного освобождения (ст.33 ч.(1) НК)

25 200 lei

27 000 lei

Cuantumul scutirii personale majore (art.33 alin. (2) CF) /размер повышенного личного освобождения (ст.33 ч. (2) НК)

30 000 lei

31 500 lei

Cuantumul scutirii majore pentru soț/soție (art.34 alin.(2) CF/ размер ссвобождения для супруги (супруга) (ст.34 ч. (2) НК)

18 900 lei

19 800 lei

Cuantumul scutirii pentru persoanele întreținute (art.35 alin.(1) CF / размер освобождения на иждивенцев (ст.35 ч. (1) НК)

4 500 lei

9 000 lei

Cuantumul scutirii pentru persoane întreținute majoră (art.35 alin.(1) CF / размер поышенного освобождения на иждивенцев (ст.35 ч. (1) НК)

18 900 lei

19 800 lei
 
С другими мерами бюджетной политики можно ознакомиться в статье Măsurile politicii fiscale și vamale pentru anul 2022.

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

03 January /2022 12:27

Catalogul tematic

Persoana fizică | Administrare fiscală | Legislație fiscală | Impozitul pe venit | Noutăți

Tags:

личное освобождение|освобождение на иждивенцев

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