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  • 17. (29.1.6.18) În care rînd al Dării de seamă privind reţinerea impozitului pe venit, a primelor de asigurare obligatorie de asistenţă medicală şi a contribuţiilor de asigurări sociale de stat obligatorii calculate (Forma IPC18) urmează să se reflecte veniturile sub formă de royalty, îndreptate în favoarea nerezidentului?
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17. (29.1.6.18) În care rînd al Dării de seamă privind reţinerea impozitului pe venit, a primelor de asigurare obligatorie de asistenţă medicală şi a contribuţiilor de asigurări sociale de stat obligatorii calculate (Forma IPC18) urmează să se reflecte ve

Veniturile nerezidentului, obținute sub formă de royalty, urmează să se reflecte în Darea de seamă privind reţinerea impozitului pe venit, a primelor de asigurare obligatorie de asistenţă medicală şi a contribuţiilor de asigurări sociale de stat obligatorii calculate (Forma IPC18) în rîndul cu codul 51 – Royalty (codul sursei de venit – ROY B)).

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

15 February /2018 16:59

Catalogul tematic

IPC18 | Asigurare obligatorie de asistenţă medicală | Legislație fiscală | Impozitul pe venit | Noutăți fiscale | Asigurare socială de stat | Dare de seamă fiscală | Royalty | Administrare fiscală

Tags:

IPC18|nerezident|prime de asigurare obligatorii

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