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Cum determinăm plafonul de 360 mii lei în scopul utilizării scutirii personale?
Prin Legea nr.122/2019 pentru modificarea unor acte legislative pusă în aplicare din 1 ianuarie 2020, au fost aduse modificări la art.33 din Codul Fiscal (CF), conform cărora dreptul la scutirea personală o au contribuabilii (persoane fizice rezidente) care au un venit anual impozabil mai mic de 360000 de lei, cu excepția veniturilor prevăzute la art.901 din CF. În conformitate cu art.12 pct.4) din CF, venitul impozabil reprezintă venitul brut, inclusiv facilitățile acordate de angajator, obținut de contribuabil din toate sur...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
15 February /2021 10:31
Domeniu:
Persoana fizică | Noutăți | Impozitul pe venit
Tags:
impozit pe venit | 360 mii lei | scutirea personală | monitorul.fisc.md
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