Fiscal practice
Anularea scutirii personale în cazul depășirii venitului salarial a sumei de 360 mii lei
Este obligat angajatorul să recalculeze impozitul pe venit din salariu în cazul depunerii cererii de către salariat privind anularea scutirii personale în legătură cu atingerea venitului impozabil în mărime de 360 mii lei? Potrivit prevederilor art. 33 alin. (1) din CF, 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 în sumă de 25200 lei. Conform pct. 18 din Regulame...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
24 March /2021 08:00
Domeniu:
Impozitul pe venit | Noutăți
Tags:
scutire | 360 mii lei | monitorul.fisc.md
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