IT sector
Impozitarea plăților salariale în cazul modificării regimului fiscal al rezidentului parcului IT
Pe parcursul perioadei fiscale entitatea – rezident al parcului pentru tehnologii informaționale a trecut la regimul standard de impozitare. Cum urmează a fi impozitate plățile salariale ale angajaților calculate pe perioada aplicării regimului special de impozitare, dar achitate în perioada aplicării regimului standard de impozitare? În conformitate cu prevederile art.375 alin.(1) din Codul fiscal (CF), odată cu trecerea de la regimul standard de impozitare la cel special sau invers, noile prevederi se aplică în...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
31 December /2020 08:00
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Tags:
regim fiscal | parc it | regim special | monitorul.fisc.md | impozit unic
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