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Achiziționarea unui activ de capital de la persoana fizică: reținerea impozitului pe venit
Cum se va reține impozitul pe venit la sursa de plată în cazul achiziționării de către entitatea care procură de la o persoană fizică un activ de capital? Care este modalitatea de reflectare în Darea de seamă privind reținerea impozitului pe venit a sumei veniturilor din care se reține impozitul pe venit? Potrivit prevederilor art. 90 alin. (2) - (3) din Codul fiscal, contribuabilii specificați la alin. (1) al aceluiași articol, au obligația de a reține în prealabil, ca ...
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The date of publishing:
19 May /2023 08:01
Domeniu:
Impozitul pe venit
Tags:
IPC21 | activ de capital | persoana fizică | impozit pe venit
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