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  • 2. (29.1.7.81) Cum se vor impozita sumele, achitate persoanei fizice, de către persoanа juridică sub formă de dobîndă în baza contractului de împrumut?
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2. (29.1.7.81) Cum se vor impozita sumele, achitate persoanei fizice, de către persoanа juridică sub formă de dobîndă în baza contractului de împrumut?

În conformitate cu prevederile art.89 din Codul fiscal, fiecare plătitor , menţionat la art.90 din Codul fiscal, de dobînzi în folosul persoanelor fizice, cu excepţia celor efectuate în folosul întreprinzătorilor individuali şi al gospodăriilor ţărăneşti (de fermier), este obligat să reţină din fiecare dobîndă şi să achite ca parte a impozitului o sumă egală cu 15% din plată.

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Serviciul Fiscal de Stat

„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:

17 February /2017 10:33

Catalogul tematic

Impozitul pe venit | Persoană juridică | Persoana fizică

Tags:

persoana fizică|întreprinzător individual

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