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Privind aplicarea impozitului pe venitul sub formă de royalty (redevenţă)
Ministerul Finanţelor, în scopul aplicării corecte a legislaţiei fiscale privind impozitul pe venit, pentru cunoştinţă şi călăuză în activitatea cotidiană, comunică următoarele. I. Dispoziţii introductive. Începînd cu 13.01.2012, conform art. 12 pct. 1) din Codul fiscal nr. 1163-XIII din 24.04.1997, în redacţia Legii nr. 267 din 23.12.2011, royalty (redevenţă) constituie venit care include plăţi de orice natură primite în calitate de compensaţie pentru utilizarea ori concesionarea oricărui drept de autor şi/sau a drepturilor conexe, inclusiv asupra unei opere l...
Monitorul fiscal FISC.md Nr.7 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
30 May /2013 11:53
Domeniu:
Royalty
Tags:
royalty
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