Questions and answers
Efectuarea donațiilor de către reprezentanță. Obligațiile fiscale
Ce obligații fiscale aferente impozitului pe venit generează efectuarea donațiilor sub formă monetară și nemonetară în favoarea unei persoane fizice – cetățean al RM, de către un nerezident, care desfășoară activitate cu caracter pregătitor, auxiliar sub forma unei reprezentanțe în Moldova? Genurile de activități ce pot fi atribuite unei reprezentanțe sunt reglementate de art. 5 pct. 151 ) din Codul fiscal (CF). Conform art. 76 alin. (1) din CF, faptul că nerezidenții desfășoară activitate pe teritoriul Republicii ...
Monitorul fiscal FISC.md nr.7 (77) 2022
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The date of publishing:
06 December /2022 08:00
Domeniu:
Persoana fizică | Obligație fiscală | Impozitul pe venit
Tags:
impozit pe venit | nerezident | persoana fizică | obligaţii fiscale | donatii
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