The agricultural sector
Utilizarea scutirii personale de către fondatorul gospodării țărănești și al întreprinderii individuale
Potrivit art.33 alin.(1) din Codul fiscal, fiecare contribuabil (persoană fizică rezidentă) care are un venit anual impozabil mai mic de 360 mii lei, cu excepţia veniturilor prevăzute la art.901, are dreptul la o scutire personală anuală. Totodată, venit impozabil reprezintă venitul brut, inclusiv facilităţile acordate de angajator, obţinut de contribuabil din toate sursele într-o anumită perioadă fiscală, cu excepţia deducerilor şi scutirilor, aferente acestui venit, la care are dreptul contribuabilul conform legislaţiei fiscale (art.12 pct.4) din CF). ...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
28 January /2022 12:19
Domeniu:
Impozitul pe venit | Noutăți | Scutiri personale
Tags:
scutire personala | UNIF21 | VEN12 | GT | II
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