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  • Activitatea în cadrul gospodăriilor țărănești (de fermier) a membrilor familiei fondatorului/conducătorului. Impozitarea venitului acestora
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Questions and answers

iconActivitatea în cadrul gospodăriilor țărănești (de fermier) a membrilor familiei fondatorului/conducătorului. Impozitarea venitului acestora

Gospodăria țărănească (de fermier) (în continuare – GȚ) este fondată de un singur fondator, care este unicul membru și conducătorul acesteia. La prelucrarea terenului și culesul legumelor participă membrii familiei fondatorului (soție, fiică, fiu etc.), care nu fac parte din membrii GȚ ce-i aparține. Va avea oare fondatorul/conducătorul GȚ dreptul de a angaja membrii familiei sale în calitate de salariați? Care va fi regimul fiscal pentru plățile salariale ale angajaților GȚ, care nu sunt înregistrați în calitate de membri ai acesteia?

Gabriela Ivanovici

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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:

06 September /2019 11:09

Catalogul tematic

Impozitul pe venit | Asigurare socială de stat | Asigurare obligatorie de asistenţă medicală | Noutăți

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