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iconDespre calcularea facilității pentru IT

Cum se va calcula facilitatea la IT luând în considerare faptul că salariul minim în sectorul real al economiei a intrat în vigoare la 21 iulie 2017? Conform prevederilor art. 24 alin. (21) din Legea pentru punerea în aplicare a titlurilor I și II ale Codului fiscal nr. 1164-XIII din 24 aprilie 1997, limita venitului impozabil se aplică pentru salariul calculat aferent fiecărei luni. Impozitul pe venit se determină la momentul achitării prin metoda cumulativă, cu aplicarea cotelor stabilite la art. 15 lit. a) din CF. Dacă într-o lună se...

Anastasia Eremeeva

Anastasia Eremeeva

Dorel Noroc

Dorel Noroc

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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:

11 October /2017 12:09

Catalogul tematic

Noutăți | Facilități pentru IT-companii | Administrare fiscală | Legislație fiscală | Impozitul pe venit

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Codul fiscal|venituri|IT-parc|facilitati|salariu

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