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  • Determinarea sumei minime a impozitului unic de către rezidentul IT-parcului în cazul angajărilor efectuate pe parcursul lunii
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iconDeterminarea sumei minime a impozitului unic de către rezidentul IT-parcului în cazul angajărilor efectuate pe parcursul lunii

În cazul în care persoana fizică a fost angajată în cadrul agentului economic rezident al parcului pentru tehnologii informaționale pe parcursul lunii decembrie a anului 2018, iar salariul i-a fost achitat în ianuarie 2019 (în decembrie nefiindu-i efectuate careva plăți salariale), acest angajat se va lua în considerație la determinarea sumei minime a impozitului unic pentru luna decembrie a anului 2018?

Igor Lazari

Igor Lazari

Irina Trocin

Irina Trocin

Monitorul fiscal FISC.md Nr.3 (51) 2019

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:

16 April /2019 14:09

Catalogul tematic

Legislație fiscală | Facilități pentru IT-companii | Administrare fiscală | Dare de seamă fiscală | Persoana fizică | Impozitul pe venit | Servicii electronice

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parc it|perioada fiscală|persoana fizică|rezident

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