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Mecanismul reținerii impozitului pe venit din câştigurile persoanei fizice de la jocurile de noroc, loterii şi/sau pariuri sportive
Începând cu 1 ianuarie 2020, au intrat în vigoare noi prevederi cu privire la impozitarea câştigurilor persoanei fizice de la jocurile de noroc, loterii şi/sau pariuri sportive, introduse prin Legea nr.115/2019 pentru modificarea Codului fiscal nr.1163/1997. Potrivit art.20 lit. p1) din CF, câştigurile de la loterii şi/sau pariuri sportive sunt neimpozabile în partea în care valoarea fiecărui câştig nu depăşeşte 1% din scutirea personală stabilită la art.33 alin.(1). Totodată, conform prevederilo...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
24 January /2020 08:00
Domeniu:
Noutăți | Impozitul pe venit
Tags:
impozit pe venit | jocuri de noroc | monitorul.fisc.md
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