Raportarea fiscală anuală a persoanei fizice: aspecte metodologice și abordări practice

Abstract

This article aims to clarify the taxation and reporting mechanisms applicable to individuals who do not engage in entrepreneurial activity in the Republic of Moldova. In the context of increasingly diverse income sources and growing fiscal responsibilities, a detailed analysis is required to understand how various types of income—such as salaries, rental income, interest, dividends, royalties, capital gains, or other occasional earnings—should be treated for tax purposes. The article outlines the declaration and payment obligations based on the type of income and the role of the payer or beneficiary, highlighting situations in which tax is withheld at source, as well as cases where the individual taxpayer must submit the CET18 Declaration. It also addresses the specific treatment of donations, dividends, and income from activities such as blogging or freelancing. Through explanatory charts and summary tables, the study serves as a practical guide for taxpayers and a useful reference tool for tax professionals. CZU: 336.226.11; JEL: M40, M41