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PP „Monitorul Fiscal FISC.MD”

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  • 44.2.1 Care sunt subiecții prețurilor de transfer?
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44.2.1 Care sunt subiecții prețurilor de transfer?

BGPF

44.2.1 Care sunt subiecții prețurilor de transfer?

Subiecții prețurilor de transfer sunt persoanele afiliate: persoanele fizice, persoanele juridice străine care dețin sucursală/reprezentanță permanentă în RM și persoanele juridice înregistrate în RM.    
     
Respectiv, contribuabilul care înregistrează şi/sau derulează tranzacții cu persoane afiliate cu o valoare totală pe parcursul unei perioade fiscale, calculată prin însumarea valorii tranzacțiilor efectuate cu toate persoanele afiliate, fără TVA, egală sau mai mare de 20 000 000 de lei și/sau 50 000 000 lei este obligat să întocmească şi să prezinte informația/dosarul prețurilor de transfer.

Ordinul SFS nr. 521 din 28-10-2024

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Data publicarii:

06 November /2024 10:00

Catalogul tematic

Persoană juridică|Prețuri de transfer|principiul lungimea brațului

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