Fiscal practice
Scutirea personală la determinarea venitului impozabil din dobânzile bancare
În conformitate cu prevederile alin.(37) la art.901 din Codul fiscal, începând cu 1 ianuarie 2021, băncile, asociațiile de economii și împrumut, precum și emitenții de valori mobiliare corporative, rețin un impozit în mărime de 7% din dobânzile achitate în folosul persoanelor fizice rezidente. Conform alin. (4) al aceluiași articol, reţinerea finală a impozitului de 7% scuteşte beneficiarul veniturilor din dobânzile respective de la includerea lor în componenţa venitului b...
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The date of publishing:
12 May /2023 08:00
Domeniu:
Scutiri personale | Noutăți fiscale
Tags:
dobinda la credite | scutire personala
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