12. (29.6.5) Ce impozite, taxe și contribuții se includ în componența impozitului unic?

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12. (29.6.5) Ce impozite, taxe și contribuții se includ în componența impozitului unic?

Questions and answers

12. (29.6.5) Ce impozite, taxe și contribuții se includ în componența impozitului unic?

În conformitate cu prevederile art. 372 alin. (1) din Codul fiscal, în componenţa impozitului unic sunt incluse următoarele impozite, taxe şi contribuții:

impozitul pe venit din activitatea de întreprinzător;
impozitul pe venit din salariu;
contribuţiile de asigurări sociale de stat obligatorii datorate de angajaţi şi angajatori;
primele de asigurare obligatorie de asistenţă medicală datorate de angajaţi şi angajatori;
taxele locale;
impozitul pe bunurile imobiliare;
taxa pentru folosirea drumurilor de către autovehiculele înmatriculate în Republica Moldova.

Institutions:

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

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The date of publishing:

15 November /2017 14:26

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Servicii electronice | Dare de seamă fiscală | Legislație fiscală | Facilități pentru IT-companii | Noutăți fiscale

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