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Daniela Gulea

Daniela Gulea inspector principal, Direcţia asistenţă contribuabili

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Dobânzile obținute de la valorile mobiliare de stat. Obligațiile fiscale

Dobânzile obținute de la valorile mobiliare de stat. Obligațiile fiscale

Constituie sursă de venit impozabilă venitul obținut sub formă de dobânzi de la procurarea valorilor mobiliare de stat (de exemplu, bonuri de trezorerie) condiționate cu termenul de scadență de 182 de zile, și cu achitarea periodică a acestora (semestrială)? Cum urmează a fi onorate obligațiile fiscale în cazul dat? Beneficiarul își onorează obligațiile de sine stătător sau obligația de a reține un impozit la sursa de plată îi revine dealerului primar (banca licențiată)?

06 October /2022 10:14

Daniela Gulea

Выплаты преподавателю-нерезиденту. Налоговые обязательства

Выплаты преподавателю-нерезиденту. Налоговые обязательства

14 September /2022 11:14

Daniela Gulea

Налогообложение премий и стимулирующих надбавок, выплачиваемых работникам

Налогообложение премий и стимулирующих надбавок, выплачиваемых работникам

Работодателем было принято решение о разработке внутреннего механизма премирования сотрудников в зависимости от достигнутых результатов, связанных с продвижением и реализацией товаров, который предусматривает осуществление выплат в виде премий в дифференцированных размерах и стимулирующих надбавок. Для целей налогообложения разрешается вычет данных выплат?

13 September /2022 13:31

Daniela Gulea

Тестирование откомандированных сотрудников на наличие/отсутствие вируса SARS-CoV-2. Налоговый режим

Тестирование откомандированных сотрудников на наличие/отсутствие вируса SARS-CoV-2. Налоговый режим

24 August /2022 09:53

Daniela Gulea

Cu privire la sursele de venit impozabile obținute peste hotarele Moldovei

Cu privire la sursele de venit impozabile obținute peste hotarele Moldovei

22 August /2022 15:36

Daniela Gulea

Impozitarea premiilor și sporurilor de stimulare a salariaților

Impozitarea premiilor și sporurilor de stimulare a salariaților

15 August /2022 08:19

Daniela Gulea

Referitor la aspectele fiscale ce țin de unele plăți neimpozabile

Referitor la aspectele fiscale ce țin de unele plăți neimpozabile

12 August /2022 08:50

Daniela Gulea

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