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  • Что считается налогооблагаемым доходом физического лица, и какие источники дохода облагаются налогом?
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iconЧто считается налогооблагаемым доходом физического лица, и какие источники дохода облагаются налогом?

Налогооблагаемый доход, на основании ст. 12 НК, представляет собой валовой доход, включая льготы, предоставленные работодателем, полученный налогоплательщиком из всех источников в определенный налоговый период, за минусом вычетов и освобождений, относящихся к этому доходу, на которые налогоплательщик имеет право согласно налоговому законодательству.

Maia Budeci

Maia Budeci

Monitorul fiscal FISC.md Nr.14 2013

Institutions:

Serviciul Fiscal de Stat

„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:

23 July /2013 11:10

Catalogul tematic

Impozitul pe venit | Metodele indirecte de estimare a obligaţiei fiscale

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