Individuals
Modul de calculare a limitei de 360 mii lei în scopul aprecierii dreptului la aplicarea scutirii personale
În conformitate cu art.33 alin.(1) Codul fiscal (CF), fiecare contribuabil (persoană fizică rezidentă) care are un venit anual impozabil mai mic de 360 000 de lei, cu excepţia veniturilor prevăzute la art.901 din CF, are dreptul la o scutire personală în sumă de 27 000 de lei pe an. Conform art.12 pct.4) din CF, venit impozabil reprezintă venitul brut ...cu excepţia deducerilor şi scutirilor, aferente acestui venit, la care are dreptul contribuabilul conform legislaţiei fiscale. Astfel, la stabilirea faptului d...
„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”.
This article is intended only for subscribed users. For subscribe you need to select the subscription
The account successfully was created. To confirm the registration, type the confirmation link wich was sent to your e-mail indicated in registration form, valid for up to 30 days.
Adress to us a question
You want to obtain an answer or you will can to suggest as an article necessary for your work process? Sign in on the page, send your question or suggest and obtain the answer from the experts in the shortest time, at your e-mail or published in the compartment „Questions and answers”.
E-mail *
Submit the services by phone
Include correct the dates who are requested and in short time you will be contacted by an operator
First name *
Last name *
E-mail *
Phone *
Feedback
To monitor the status of sent Feedback, initial we recommend to you to do sign in on the page. So, the answer at PP „Monitorul Fiscal FISC.md” at feedback will be save and will be displayed in your personal profile. If the feedback is sent an you aren't authentificated on the page, the message will be sent tot your e-mail.
E-mail *
Dear user
For further improvements, please write a feedback about the quality and availability of the services provided from the site and user interface.
2268 views
The date of publishing:
13 April /2023 08:00
Catalogul tematic
Scutiri personale | Persoana fizică
Tags:
360 mii lei | scutirea personală | persoane fizice
0 comments
Only users registered and autorized they have the right to post comments.