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  • Achitarea persoanei concediate a salariului restant pentru anul 2020 și scutirile neutilizate
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iconAchitarea persoanei concediate a salariului restant pentru anul 2020 și scutirile neutilizate

Entitatea, din cauza situației pandemice dificile în anul 2020, la concedierea persoanei fizice nu a achitat salariul pentru trei luni. La calcularea și achitarea salariului restant în anul 2021, va avea dreptul întreprinderea să acorde scutirile neutilizate în anul precedent? Potrivit pct. 46 din Regulamentul cu privire la reţinerea impozitului pe venit din salariu și din alte plăţi efectuate de către angajator în folosul angajatului, precum și din plăţile achitate în folosul persoanelor fizice care nu...

Jana Griciuc

Jana Griciuc

Monitorul fiscal FISC.md nr.7 (70) 2021

Institutions:

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

„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:

30 November /2021 08:00

Catalogul tematic

Impozitul pe venit | Legislație fiscală | Persoana fizică | Scutiri personale

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