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  • 3. (39.6) Care regim fiscal se va aplica pentru plățile salariale îndreptate în folosul angajaților conducători auto ce efectuează transport rutier de pasageri în regim de taxi care cumulează două funcții la una şi aceeași entitate?
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3. (39.6) Care regim fiscal se va aplica pentru plățile salariale îndreptate în folosul angajaților conducători auto ce efectuează transport rutier de pasageri în regim de taxi care cumulează două funcții la una şi aceeași entitate?

Potrivit art.881 alin.(5) din Codul fiscal, dacă persoana fizică angajată în calitate de conducător auto ce efectuează transport rutier de persoane în regim de taxi, cumulează două funcții la una şi aceeași entitate din domeniul transportului rutier de persoane în regim de taxi, veniturile de la altă activitate se impozitează în modul general stabilit.

Institutions:

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:

13 November /2018 10:45

Catalogul tematic

Administrare fiscală | Obligație fiscală | Impozitul pe venit | Legislație fiscală | Noutăți fiscale

Tags:

taxi|regim fiscal|Codul fiscal|persoana fizică

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