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  • La calculul sumei minime a impozitului unic datorat de rezidenții parcurilor IT urmează a fi luați în calcul și salariații aflați în concediu de maternitate?
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IT sector

iconLa calculul sumei minime a impozitului unic datorat de rezidenții parcurilor IT urmează a fi luați în calcul și salariații aflați în concediu de maternitate?

Potrivit prevederilor Capitolului 1 al Titlului X din Codul fiscal, cota impozitului unic perceput de la rezidenţii parcurilor pentru tehnologia informaţiei constituie 7% din venitul din vânzări, înregistrat lunar în evidenţa contabilă, dar nu mai puţin decât suma minimă a impozitului unic. Suma minimă a impozitului unic se calculează în funcţie de numărul de angajaţi care, pe

Irina Trocin

Irina Trocin

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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.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

19 May /2025 08:00

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Contract individual de muncă | Facilități pentru IT-companii

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