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  • Anularea scutirii personale în cazul depășirii venitului salarial a sumei de 360 mii lei
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Fiscal practice

iconAnularea scutirii personale în cazul depășirii venitului salarial a sumei de 360 mii lei

Este obligat angajatorul să recalculeze impozitul pe venit din salariu în cazul depunerii cererii de către salariat privind anularea scutirii personale în legătură cu atingerea venitului impozabil în mărime de 360 mii lei?   Potrivit prevederilor art. 33 alin. (1) din CF, fiecare contribuabil (persoană fizică rezidentă) care are un venit anual impozabil mai mic de 360 mii lei, cu excepţia veniturilor prevăzute la art. 901, are dreptul la o scutire personală anuală în sumă de 25200 lei.  

Iulia Melnic

Iulia Melnic

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24 March /2021 08:00

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