The person who aren't residents
Regimul fiscal al plăților efectuate de sucursală în favoarea nerezidentului – întreprinderii mamă
Compania nerezidentă, întru desfășurarea activității de întreprinzător pe teritoriul RM, a deschis o sucursală. Urmează sau nu sucursala nerezidentului să rețină la sursa de plată impozitul pe venit din veniturile sub formă de mijloace bănești transferate către compania nerezidentă (întreprindere mamă)? Se califică aceste venituri drept dividende? În conformitate cu art. 240 Codul Civil, sucursala este o subdiviziune separată a persoanei juridice, situată în afara sediului acesteia, care are aparenţa permane...
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The date of publishing:
27 May /2021 08:01
Domeniu:
Dividende | Noutăți | Impozitul pe venit
Tags:
nerezident | regim fiscal | reprezentanta permanenta | activitate de intreprinzator | Dividende | impozit pe venit
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