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Fiscal practice

iconCET18 și royalty

Este oare obligată persoană fizică să depună Declarația cu privire la impozitul pe venit în cazul în care, în anul 2021, a obținut venit din salariu și din royalty în sumă mai mare de 500 mii lei (300 mii – salariu și 210 mii –royalty)?   Conform art.83 alin.(2) lit.a2) din Codul fiscal, persoanele fizice rezidente care au utilizat scutirea personală şi au obţinut venituri impozabile anuale mai mari de 360 000 de lei pe parcursul perioadei fiscale de declarare,

Victoria Belous

Victoria Belous

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The date of publishing:

27 April /2022 08:00

Catalogul tematic

Impozitul pe venit | Noutăți | Persoana fizică

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