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Impozitarea veniturilor persoanei fizice nerezidente la darea în locațiune a proprietății aflate în RM unei persoane juridice rezidente
Care este modalitatea de impozitare a veniturilor persoanei fizice nerezidente obținute din darea în locațiune a proprietății sale aflate pe teritoriul Republicii Moldova unei persoane juridice rezidente? Potrivit prevederilor art. 70 alin. (1) din Codul fiscal, nerezidenții care obțin venituri impozabile din Republica Moldova au obligația de a achita impozit determinat conform modului stabilit de Capitol II al CF. În condițiile prevederilor art. 71 alin.(1) lit. k) și k1) din CF, veniturile din operațiu...
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The date of publishing:
09 January /2024 09:31
Catalogul tematic
Persoana fizică | Nerezident
Tags:
nerezidenti | persoana fizică
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