Fiscal practice
Victoria Belous: „Impozitarea cîştigurilor de la jocurile de noroc, campaniile promoţionale şi/sau din loterii”
Conform art. 901 alin. (1) Cod fiscal, fiecare plătitor de cîştiguri de la campaniile promoţionale este obligat să reţină din fiecare cîştig şi să verse la buget un impozit în mărime de 10%. Totodată, alin. (33) al aceluiaşi articol din Codul fiscal stabileşte alte prevederi şi anume: fiecare plătitor de cîştiguri urmează să reţină şi să verse la buget un impozit în mărime de: 18% din cîştigurile de la jocurile de noroc; 18% din cîştigurile de la campaniile promoţionale şi/sau din loterii, în partea în care valoarea fiecărui cîştig depăşeşte 10% din scutirea personală stabilită la ...
Monitorul fiscal FISC.md Nr.12 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
18 March /2013 15:15
Domeniu:
Impozitul pe venit
Tags:
jocuri de noroc
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