Individuals
Impozitarea venitului obținut de către persoana fizică (chelner) sub formă de bacșiș
Bacșișul reprezintă orice sumă de bani primită în plus, de la client, față de contravaloarea bunurilor livrate sau a serviciilor prestate de către restaurante și baruri. În conformitate cu prevederile art.13 alin.(1) și art.14 alin.(1) din Codul fiscal, obiect al impunerii cu impozit pe venit este venitul obținut de persoanele fizice rezidente cetățeni, care nu desfășoară activitate de întreprinzător, din orice surse aflate în Republica Moldova, inclusiv facilitățile acordate de angajator, precum şi din oric...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
08 November /2023 08:00
Domeniu:
CET18 | Persoana fizică | Impozitul pe venit
Tags:
CET18 | impozit pe venit | persoana fizică
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