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  • Предприятие в 2013 году произвело удержание подоходного налога у источника выплаты, в соответствии с положениями ст. 90 НК, с направленных пенсионеру доходов в размере 11 000 леев.
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iconПредприятие в 2013 году произвело удержание подоходного налога у источника выплаты, в соответствии с положениями ст. 90 НК, с направленных пенсионеру доходов в размере 11 000 леев.

Если это единственный полученный им доход, возникает ли у данного лица обязанность по представлению Декларации о подоходном налоге? В случае ее возникновения, вправе ли он использовать личное освобождение, не будучи работником? Действительно, положения ст. 90 НК предусматривают предварительное удержание подоходного налога, и это не окончательное удержание подоходного налога, которое предусмотрено положениями ст. 901 НК. В то же время необходимо подчеркнуть, что положения п. b) ч. (2) ст. 83 НК предусматривают, что Декларацию о подоходном...

Parascovia Cebotarenco

Parascovia Cebotarenco

Monitorul fiscal FISC.md Nr.15 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:

12 September /2013 21:20

Catalogul tematic

Impozitul pe venit | Obligație fiscală | Persoana fizică

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подоходный налог

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