The person who aren't residents
Impozitarea veniturilor nerezidentului obținute din RM pentru serviciile prestate prin internet
Urmează a fi reținut impozitul la sursa de plata la cota de 12% conform art. 91 alin. (1) în cazul în care persoanei juridice rezidente i-au fost oferite consultații prin intermediul internetului de către o companie nerezidenta (rezident al României) în baza contractului de prestare servicii? Conform prevederilor art. 70 alin. (1) din Codul fiscal (CF), puse în aplicare din 1 ianuarie 2023, nerezidenții care obțin venituri impozabile din RM au obligaţia de a plăti impozit determinat conform modului stabili...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
08 February /2023 08:00
Domeniu:
Impozitarea nerezidenţilor
Tags:
servicii internet | impozitarea nerezidentilor
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