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Impozitarea venitului din dividende obținut de persoana fizică care desfășoară activitate de întreprinzător peste hotare
Persoana fizică desfășoară activitate de întreprinzător în România, aceasta deține atît cetățenia Republicii Moldova cît și cea a României, dar locuiește de facto în RM. Urmează a se supune impozitării și declarării de către persoana fizică dividendele obținute? Potrivit prevederilor art.14 alin. (1) lit. c) din Codul fiscal, venitul din investiţii şi financiar din orice surse aflate în afara Republicii Moldova, obţinut de persoanele fizice rezidente cetăţeni ai RM care nu desfăşoară activitate de într...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
26 June /2023 08:00
Catalogul tematic
Persoana fizică | Dividende
Tags:
peste hotare | activi de intreprinzator | Dividende | persoana fizică
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