5. (29.1.1.2) Sunt considerate ca surse de venit impozabile onorariile pentru munca efectuată, obținute de către persoana fizică?

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5. (29.1.1.2) Sunt considerate ca surse de venit impozabile onorariile pentru munca efectuată, obținute de către persoana fizică?

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5. (29.1.1.2) Sunt considerate ca surse de venit impozabile onorariile pentru munca efectuată, obținute de către persoana fizică?

În conformitate cu prevederile art. 18 lit. c) din Codul fiscal, onorariile sunt considerate ca surse de venit impozabile. Prin urmare, la achitarea onorariilor angajatorul urmează să rețină impozitul pe venit la sursa de plată, conform prevederilor art. 88 alin. (1) din Codul fiscal.

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

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The date of publishing:

12 February /2018 07:59

Catalogul tematic

Administrare fiscală | Persoana fizică | Impozitul pe venit | Legislație fiscală | Noutăți fiscale

Tags:

Codul fiscal|angajator|sursa de plata|persoana fizică

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