Fiscal practice
CET18 și royalty
Este oare obligată persoană fizică să depună Declarația cu privire la impozitul pe venit în cazul în care, în anul 2021, a obținut venit din salariu și din royalty în sumă mai mare de 500 mii lei (300 mii – salariu și 210 mii –royalty)? Conform art.83 alin.(2) lit.a2) din Codul fiscal, persoanele fizice rezidente care au utilizat scutirea personală şi au obţinut venituri impozabile anuale mai mari de 360 000 de lei pe parcursul perioadei fiscale de declarare, cu excepţia veniturilor prevăzute la art.901, sunt ...
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The date of publishing:
27 April /2022 08:00
Domeniu:
Impozitul pe venit | Noutăți | Persoana fizică
Tags:
CET18 | venituri mai mari de 360 mii lei | royalty | monitorul.fisc.md
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