Questions and answers
De la ce vârstă se acordă scutirea persoanală
De la ce vârsta se acorda scutirea personală conform art. 33 al CF - la angajarea persoanei de la 16 ani sau 18 ani? Conform art. 12 pct. 12) din Codul fiscal, scutirea este sumă care, la calcularea venitului impozabil, se scade din venitul brut al contribuabilului conform art.33, 34 şi 35. De asemenea, art. 33 alin. (1) din Codul fiscal prevede, că fiecare contribuabil (persoană fizică rezidentă) are dreptul la o scutire personală în sumă de 11280 lei pe an (pentru perioada fiscală 2018). Respectiv, Codul fiscal nu prevede restricţii de vârsta pentr...
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The date of publishing:
14 March /2018 14:42
Catalogul tematic
Impozitul pe venit | Noutăți | Persoana fizică
Tags:
scutire personala | virsta
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