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  • Despre dreptul de a utiliza scutirea pentru persoana întreținută
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iconDespre dreptul de a utiliza scutirea pentru persoana întreținută

Este în drept persoana să beneficieze de scutirea pentru persoana întreținută (copil cu dizabilități) în mărime majoră dacă în certificatul de dizabilitate al copilului este scris „afecțiune congenitală” (care nu se regăsește în legislația fiscală, deși anterior, în 2013, 2014, în certificatele de dizabilitate ale copilului era scrisă mențiunea „afecțiune din copilărie”)? În conformitate cu prevederile art. 35 alin. (l) din CF, contribuabilul (persoană fizică rezidentă) are dreptul la o scutire în sumă de 2 256 lei anual pentru fiecare...

Olga Golban

Olga Golban

Monitorul fiscal FISC.md Nr.33 2016

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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:

04 October /2016 11:29

Catalogul tematic

Legislație fiscală | Persoana fizică | Scutiri pentru persoanele întreținute

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