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  • Cum urmează a fi impozitate plățile achitate în folosul persoanelor fizice, care activează în cadrul unor instituții și concomitent oferă consultații unor agenți economici?
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iconCum urmează a fi impozitate plățile achitate în folosul persoanelor fizice, care activează în cadrul unor instituții și concomitent oferă consultații unor agenți economici?

În condițiile prevederilor art. 88 alin.(5) din Codul fiscal, veniturile persoanei fizice care nu desfășoară activitate de întreprinzător, obținute din prestarea serviciilor şi/sau lucrărilor, precum şi veniturile membrilor consiliului sau comisiei de cenzori a întreprinderilor, sunt considerate drept salariu din care se reține impozitul conform cotei prevăzute la art.15 lit. a).

Victoria Cerlinca

Victoria Cerlinca

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The date of publishing:

19 August /2024 08:00

Catalogul tematic

Noutăți fiscale | Persoana fizică

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