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  • 7. (39.2) Care este regimul fiscal aplicat asupra plăților salariale, ale angajaților - conducători auto ce efectuează transport rutier de pasageri în regim de taxi, care depășește suma de 10 000 lei per lună pe fiecare angajat ?
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7. (39.2) Care este regimul fiscal aplicat asupra plăților salariale, ale angajaților - conducători auto ce efectuează transport rutier de pasageri în regim de taxi, care depășește suma de 10 000 lei per lună pe fiecare angajat ?

În temeiul art. 881 alin.(2) din Codul fiscal suma venitului lunar obținută de angajații conducători auto ce efectuează transport rutier de persoane în regim de taxi care depășește limita stabilită la alin.(1) al articolului menționat se supune impozitării, prin aplicarea regimului fiscal general prevăzut la art.88, începând cu primul leu al depășirii, cu aplicarea cotelor de impozitare stabilite la art.15. din Codul fiscal.

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 10:51

Catalogul tematic

TAXI18 | Impozitul pe venit | Dare de seamă fiscală | Obligație fiscală | Administrare fiscală | Legislație fiscală

Tags:

venit | regim fiscal | Codul fiscal | impozit pe venit | taxi

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