Questions and answers
1. (29.1.1.15) Облагается ли доход от реализации молочных продуктов, таких как овечья и коровья брынза, сметана, сливочное масло, полученный физическим лицом в адрес юридического лица?
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
17 June /2015 14:39
Domeniu:
Impozitul pe venit
Tags:
доход | молочные продукты | налог
1 comments
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SRL Agdav
19 June /2015 10:22
Daca ridicam Codul Fiscal atunci citim urmatoarele:
«Articolul 90. Reţinerile din alte plăţi efectuate în folosul rezidentului
…
Nu se reţine în prealabil suma în mărime de 7% din plăţile efectuate în folosul persoanei fizice pe veniturile obţinute de către aceasta, conform art.20, 88, 89, 901 şi 91,…
Articolul 20. Sursele de venit neimpozabile
În venitul brut nu se includ următoarele tipuri de venit:
…
y2) veniturile obţinute de persoanele fizice, cu excepţia întreprinzătorilor individuali şi a gospodăriilor ţărăneşti (de fermier), de la livrarea laptelui natural;»