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  • Despre reținerea în prealabil, în mod eronat, impozitului în mărime de 7% din plățile efectuate în folosul persoanei fizice
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iconDespre reținerea în prealabil, în mod eronat, impozitului în mărime de 7% din plățile efectuate în folosul persoanei fizice

În luna februarie curent, întreprinderea a procurat un autoturism de la un angajat al întreprinderii în sumă de 120 000 lei. Din plata efectuată a fost reținut în prealabil impozit în mărime de 7% și transferat la buget. Recent am observat că în Codul fiscal, art. 90 stabilește că de la plățile efectuate persoanelor fizice de la înstrăinarea mijloacelor de transport rutier nu se reține impozit pe venit la sursa de plată. Dacă s-a admis reținerea în prealabil, în mod eronat, impozit în mărime de 7% din plățile efectuate în folosul persoanei...

Olga Golban

Olga Golban

Irina Trocin

Irina Trocin

Monitorul fiscal FISC.md Nr.39 2017

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:

25 August /2017 10:53

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Dare de seamă fiscală | Persoana fizică

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