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  • О вычете расходов физического лица, разработавшего мини-программу
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iconО вычете расходов физического лица, разработавшего мини-программу

Физическое лицо разработало в интернете мини-программу для подростков, вследствие применения которой были получены доходы, а также были понесены расходы. Разрешается ли вычет данных расходов при заполнении Декларации о подоходном налоге (Форма CET 08)? Отмечаем, что, в соответствии с лит. о) ст. 18 НК, доходы, полученные физическими лицами, не зарегистрированными в одной из организационно-правовых форм, установленных п. 1 ст. 13 Закона о предпринимательстве и предприятиях № 845-XII от 03.01.1992, считаются налогооблагаемыми источниками...

Maia Caţel

Maia Caţel

Monitorul fiscal FISC.md Nr.30 2016

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The date of publishing:

21 April /2016 10:37

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