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  • Sancțiunile aplicate persoanelor fizice pentru nerespectarea modului de prezentare a declarațiilor CET15 și CET18
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iconSancțiunile aplicate persoanelor fizice pentru nerespectarea modului de prezentare a declarațiilor CET15 și CET18

Codul fiscal statuează că dreptul de a prezenta declarația cu privire la impozitul pe venit îl au toți contribuabilii. Totodată, articolul 83 alin. (2) lit. a) din CF prevede că, sunt obligați să prezinte declarația cu privire la impozitul pe venit persoanele fizice care au obligații privind achitarea impozitului. Acestea sunt: — persoanele fizice rezidente cetățeni ai RM care nu desfășoară activitate de întreprinzător și pe parcursul perioadei fiscale obțin venituri impozabile din orice surse aflate în RM și din orice surse aflate în afara...

Oxana Zănoagă

Oxana Zănoagă

Victor Sîrbu

Victor Sîrbu

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„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:

04 December /2019 12:08

Catalogul tematic

Noutăți | Administrare fiscală | Impozitul pe venit

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