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  • Scutirea personală a angajatului rezidentului parcului IT, angajat în a II perioadă fiscală a anului 2018
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iconScutirea personală a angajatului rezidentului parcului IT, angajat în a II perioadă fiscală a anului 2018

Studiu de caz. Persoana fizică a fost citată la SFS și i-a fost explicat că, în anul 2018, a utilizat incorect scutirea personală, deoarece acesta a obținut venituri salariale de la rezidenţii parcurilor din industria tehnologiei informaţiei. Persoana fizică nu a fost de acord, motivând că, s-a angajat în luna octombrie și avea dreptul să utilizeze scutirea personală pentru prima etapă al anului 2018. Cine are dreptate în speța examinată?

Jana Griciuc

Jana Griciuc

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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:

30 January /2020 08:00

Catalogul tematic

Impozitul pe venit | Noutăți | Persoana fizică | Scutiri personale

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