Social insurance
Dreptul la utilizarea scutirii personale de către persoanele fizice
În conformitate cu prevederile art. 33 alin. (1) din Codul fiscal, fiecare contribuabil (persoană fizică rezidentă) care are un venit anual impozabil mai mic de 360000 de lei, cu excepția veniturilor1 prevăzute la art.901, pentru anul 2022 are dreptul la o scutire personală în sumă de 27000 lei pe an. Potrivit prevederilor art. 5 pct. 3) din CF, drept persoană fizică este calificat orice: a) cetățean al Republicii Moldova, cetățean străin, apatrid; b) forma de organizare a activității de întreprinzător cu statut de persoa...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
31 March /2022 08:00
Domeniu:
Persoana fizică | Noutăți | Administrare fiscală | Avocat | Impozitul pe venit
Tags:
scutirea personală | Avocat | persoana fizică | impozit pe venit
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