The person who aren't residents
Despre regimul fiscal aferent salariului achitat în folosul angajatului nerezident
O entitate rezidentă a Republicii Moldova intenționează să angajeze un cetățean al României, care urmează să presteze munca la distanță. Care este regimul fiscal aferent salariului achitat în folosul angajatului nerezident? Rezident al Republicii Moldova, conform prevederilor art.5 pct.5) lit.a) din Codul fiscal, este orice persoană fizică care corespunde uneia din cerinţele de mai jos: i) are domiciliu permanent în RM, inclusiv: - se află la tratament sau la odihnă sau la învăţătură, sau în deplasare peste ho...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
17 November /2023 08:02
Domeniu:
Nerezident
Tags:
impozitarea nerezidentilor | regim fiscal
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