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  • Ce este venitul impozabil al persoanei fizice și care sînt sursele de venit impozabile?
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iconCe este venitul impozabil al persoanei fizice și care sînt sursele de venit impozabile?

Venitul impozabil, conform art. 12 al Codului fiscal, reprezintă venitul brut, inclusiv facilitățile acordate de patron, obținut de contribuabil din toate sursele într-o anumită perioadă fiscal, cu excepția deducerilor și scutirilor, aferente acestui venit, la care are dreptul contribuabilul, conform legislației fiscale.

Maia Budeci

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Monitorul fiscal FISC.md Nr.14 2013

Institutions:

Serviciul Fiscal de Stat

„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:

23 July /2013 11:09

Catalogul tematic

Impozitul pe venit | Metodele indirecte de estimare a obligaţiei fiscale

Tags:

Impozitul pe venit | persoane fizice | metode indirecte de estimare

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