Questions and answers
Corectitudinea calculării scutirii personale a angajatului în cazul stabilirii gradului de dizabilitate
Angajatul entității pe parcursul anului a beneficiat de scutire personală, ulterior i s-a stabilit grad de dizabilitate și, respectiv, este în drept să solicite scutire personală majoră. Care este corectitudinea calculării scutirilor respective (separat sau doar una din ele), este necesar ca entitatea să efectueze un recalcul? Conform art. 33 din CF, fiecare contribuabil (persoană fizică rezidentă) are dreptul la o scutire personală în mărimea prevăzută la alin. (1) sau (2) al articolului menționat. Potrivit pct. 18 și 22 din Regulamentul cu pri...
Monitorul fiscal FISC.md Nr.3 (51) 2019
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The date of publishing:
22 April /2019 09:24
Domeniu:
Impozitul pe venit | Administrare fiscală | Legislație fiscală | Noutăți fiscale
Tags:
scutire | persoane cu dizabilitati | persoane fizice | angajat
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