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...
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The date of publishing:
13 April /2023 08:00
Domeniu:
Scutiri personale | Persoana fizică
Tags:
360 mii lei | scutirea personală | persoane fizice
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