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  • Reținerea și declararea impozitului pe venit la sursa de plată în perioada fiscală 2022
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Fiscal practice

iconReținerea și declararea impozitului pe venit la sursa de plată în perioada fiscală 2022

Prin Legea nr. 204/2021 pentru modificarea unor acte normative ce vizează politica fiscală și vamală au fost operate modificări și completări la Codul fiscal, inclusiv la compartimentul ce ține de reținerea impozitului pe venit la sursa de plată. În continuare vom examina aspectele ce sunt puse în aplicare începînd cu 1 ianuarie 2022.
 
Reiterăm, că obligația privind reținerea impozitului pe venit la sursa de plată apare în următoarele situații:
1. La plata salariului (art. 88, parțial 881 din CF);
2. La...

Jana Griciuc

Jana Griciuc

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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:

10 January /2022 10:22

Catalogul tematic

IPC21 | Persoana fizică | Administrare fiscală | Impozitul pe venit

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