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  • Pierderea dreptului la scutiri în cazul cumulării funcțiilor din domeniul transportului rutier de persoane în regim de taxi
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icon Pierderea dreptului la scutiri în cazul cumulării funcțiilor din domeniul transportului rutier de persoane în regim de taxi

Contribuabilul a fost angajat în calitate de mecanic în cadrul întreprinderii din domeniul transportului rutier de persoane în regim de taxi, al cărui salariu se impozitează pe principii generale, cu beneficierea de scutirea personală și a persoanelor întreținute. Ulterior, pe parcursul aceluiași an s-a angajat prin cumul în funcția de taximetrist. Are dreptul contribuabilul să beneficieze de scutiri în continuare la funcția de mecanic, până la sfârșitul anului?

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md nr.7 (77) 2022

Institutions:

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.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

15 December /2022 08:00

Catalogul tematic

Obligație fiscală | Impozitul pe venit | Scutiri personale

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