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  • Modul de calculare a limitei de 360 mii lei în scopul aprecierii dreptului la aplicarea scutirii personale
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iconModul de calculare a limitei de 360 mii lei în scopul aprecierii dreptului la aplicarea scutirii personale

În conformitate cu art.33 alin.(1) Codul fiscal (CF), fiecare contribuabil (persoană fizică rezidentă) care are un venit anual impozabil mai mic de 360 000 de lei, cu excepţia veniturilor prevăzute la art.90/1 din CF, are dreptul la o scutire personală în sumă de 27 000 de lei pe an.

Igor Lazari

Igor Lazari

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Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

13 April /2023 06:00

Catalogul tematic

Scutiri personale | Persoana fizică

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