Fiscal practice
ÎMM: tratamentul fiscal al mijloacelor bănești obținute sub formă de grant
Art.54 alin.(3) din Codul fiscal prevede că, în conformitate cu tratatele internaţionale privind asistenţa tehnică şi investiţională, la care Republica Moldova este parte, nu se impozitează venitul organizaţiilor statelor străine, al organizaţiilor internaţionale, precum şi venitul obţinut de către personalul străin (consultanţii) care activează în cadrul tratatelor internaţionale menţionate. Venitul angajaţilor rezidenţi, precum şi cel al agenţilor economici rezidenţi care activează în cadrul tratatelor internaţionale menţionate se impozitează ...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
10 March /2021 08:00
Domeniu:
Noutăți | Impozitul pe venit
Tags:
grant | regim fiscal | IMM | monitorul.fisc.md
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