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  • Scutirea pentru soțul care a decedat pe parcursul perioadei fiscale
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Fiscal practice

iconScutirea pentru soțul care a decedat pe parcursul perioadei fiscale

Persoana fizică cetățean al RM care pe parcursul anului a utilizat scutirea pentru soț, dar soțul a decedat în luna noiembrie, are dreptul la utilizarea scutirii respective sau e obligată, prin depunerea Declarației cu privire la impozitul pe venit, sa renunțe la această scutire?   În conformitate cu prevederile art.34 alin.(1) din Codul fiscal, persoana fizică rezidentă aflată în relații de căsătorie are dreptul la o scutire suplimentară în mărimea indicatorului prevăzut în articolul menționat, cu condiția...

Diana Rusu

Diana Rusu

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The date of publishing:

10 July /2020 08:00

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Noutăți

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