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  • 2. (37.30) Poate persoana fizică – rezident al parcului IT să beneficieze de scutiri la locul de muncă prin cumul?
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2. (37.30) Poate persoana fizică – rezident al parcului IT să beneficieze de scutiri la locul de muncă prin cumul?

În conformitate cu prevederile art. 351 din Codul fiscal, persoanele fizice care, pe parcursul perioadei fiscale, au obţinut venituri impozitate conform art.881 şi cap. 1 titlul X sînt private de dreptul de a folosi scutirile conform art.33, 34 şi 35 Codul fiscal. Prin urmare, pentru perioada aplicării impozitului unic nu pot fi acordate, conform art. 33–36 din Codul fiscal, scutiri și alte deduceri referitoare la plățile salariale achitate de rezidenții parcurilor pentru tehnologia informației. Scutirile neutilizate în acest caz nu pot fi transmise către soție (soț). (art.377 alin.(2) din Codul fiscal)

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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.
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The date of publishing:

13 November /2018 07:57

Catalogul tematic

Facilități pentru IT-companii | Administrare fiscală | Persoana fizică | Impozitul pe venit | Legislație fiscală

Tags:

Codul fiscal|parc it|perioada fiscală|munca prin cumul

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