The person who aren't residents
Impozitul pe venit la sursa de plată în cazul semnării actul de decontări reciproce cu un nerezident
Compania rezidentă din Republică Moldova a semnat un act de decontări reciproce cu o companie nerezidenta. Are obligația compania din RM de a reține si achita impozitul pe venit la sursa de plată din suma achitărilor reciproce conform art. 91 din Codul fiscal? Potrivit art. 70 alin. (1) din CF, întregul venit al contribuabilului nerezident se împarte în venit obținut: a) în RM din activități de întreprinzător sau din munca prin contract (acord) de muncă; b) peste hotarele RM din activităţi ...
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The date of publishing:
10 November /2022 08:00
Domeniu:
Nerezident | Impozitul pe venit
Tags:
Impozitul pe venit | impozitarea nerezidențiaților
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