IT sector
ISAPTI17: declararea venitului angajatului în lipsa activității acestuia
În cazul în care angajatul rezidentului parcului pentru tehnologii informaționale nu a lucrat nici o zi e parcursul anului 2021, însă a avut venit îndreptat spre achitare, urmează a fi declarat acest venit în Nota de informare privind salariul și alte plăți efectuate de către rezidentul parcului pentru tehnologia informației în folosul angajaților (forma ISAPTI17)? În conformitate cu art.374 alin.(1) lit.a) din Codul fiscal (CF), rezidenţii parcurilor IT prezintă nota informativă privind plăţile sal...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
30 December /2020 14:05
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isapti | rezidenti ai parcurilor IT | venit | monitorul.fisc.md
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