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Potrivit art.92 alin.(3) din Codul fiscal
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În conformitate cu prevederile art. 5 pct. 38) din Codul fiscal
În conformitate cu prevederile art. 18 și 20 din Codul fiscal, sumele primite de către persoane fizice sub forma de indemnizație în baza art. 42 din Legea nr. 158-XVI din 04.07.2008 „Cu privire la funcția publica și statutul funcționarului public”, reprezintă surse de venit impozabile.
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Monitorul fiscal FISC.md nr.7 (84) 2023
Catalogul instituțiilor
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