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  • 14. (29.6.3) Care este cota impozitului unic?
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14. (29.6.3) Care este cota impozitului unic?

Potrivit art. 370 alin. (1) din Codul fiscal, cota impozitului unic constituie 7% din obiectul impunerii, dar nu mai puțin decât suma minimă stabilită la alin. (2) al articolului menționat, conform căruia suma minimă a impozitului unic se determină lunar pentru fiecare angajat şi constituie 30% din cuantumul salariului mediu lunar pe economie, prognozat pentru anul la care se referă perioada fiscală.

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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:

15 November /2017 16:28

Catalogul tematic

Servicii electronice | Legislație fiscală | Administrare fiscală | Dare de seamă fiscală | Noutăți fiscale | Impozitul pe venit

Tags:

rezident|Codul fiscal

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