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  • 10. (29.3.2.3) Сe cotă aplică cabinetul individual al medicului de familie la impozitarea venitului obținut din activitatea profesională în sectorul sănătății?
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10. (29.3.2.3) Сe cotă aplică cabinetul individual al medicului de familie la impozitarea venitului obținut din activitatea profesională în sectorul sănătății?

În conformitate cu prevederile art. 15 lit. a) din Codul fiscal, pentru persoanele care desfăşoară activitate profesională în sectorul sănătății cota impozitului pe venit constituie 12% din obiectul impunerii. (Modificare în Baza generalizată a practicii fiscale în temeiul modificării art. 15 lit. a) din Codul fiscal, prin Legea nr.178 din 26.07.2018, în vigoare 01.10.2018, publicat în Monitorul Oficial nr.309-320 art. 496 din 17.08.2018)

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Serviciul Fiscal de Stat | 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:

22 January /2019 10:40

Catalogul tematic

Legislație fiscală | Medici de familie | Impozitul pe venit | Dare de seamă fiscală | Noutăți fiscale | Administrare fiscală

Tags:

Codul fiscal|practica fiscala|activitate profesionala

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