The person who aren't residents
Deducerea amortizării de către reprezentanța permanentă
Republica Moldova pentru prestarea unor servicii. Are dreptul sucursala să recunoască la deducere amortizarea utilajului utilizat nemijlocit pentru prestarea serviciilor pe teritoriul RM? Potrivit art.5 pct.15) din Codul fiscal (CF), reprezentanţă permanentă reprezintă loc fix de afaceri prin care nerezidentul desfăşoară, integral sau parţial, activitate de întreprinzător în RM, fie direct, fie printr-un agent cu statut dependent, inclusiv: a) un loc de conducere, o subdiviziune, un oficiu, o fabrică, o uzină, un atelier, pre...
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The date of publishing:
09 September /2022 13:25
Catalogul tematic
Persoană juridică | Amortizarea | Deduceri fiscale | Impozitarea nerezidenţilor
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