Fiscal practice
Scutirile la care are dreptul salariatul angajat pe parcursul perioadei fiscale și modalitatea acordării acestora
Persoanele fizice care nu desfăşoară activitate de întreprinzător şi prestează servicii şi/sau lucrări sunt în drept să beneficieze de acordarea scutirii personale stabilite la art. 33-35 din Codul fiscal (în continuare - CF) la locul prestării serviciilor şi/sau lucrărilor, cu condiţia neutilizării scutirilor pe parcursul perioadei respective la un alt loc. Potrivit CF, scutirile la care are dreptul contribuabilul-persoana fizică sunt: Scutirea personală - art. 33; Scutirea acordate soțului/soției ...
Monitorul fiscal FISC.md nr.6 (83) 2023
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 October /2023 08:01
Domeniu:
Scutiri personale
Tags:
munca prin cumul | perioada fiscală | scutire personala
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