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  • 2. (29.4.32) Care este modalitatea de impozitare a veniturilor persoanei juridice nerezidente la transmiterea în arendă sau în subarendă, din locaţiunea sau din uzufruct a proprietăţii aflate în Republica Moldova, unei persoane juridice?
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icon2. (29.4.32) Care este modalitatea de impozitare a veniturilor persoanei juridice nerezidente la transmiterea în arendă sau în subarendă, din locaţiunea sau din uzufruct a proprietăţii aflate în Republica Moldova, unei persoane juridice?

Conform prevederilor art. 70 alin. (1) din Codul fiscal, întregul venit al contribuabilului nerezident se împarte în venit obținut: în Republica Moldova din activități de întreprinzătorsau din munca prin contract (acord) de muncă; peste hotarele Republicii Moldova din activităţi de întreprinzător sau din munca prin contract (acord) de muncă.

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

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The date of publishing:

27 June /2017 09:42

Catalogul tematic

Persoana fizică | Noutăți fiscale | Impozitul pe venit | Legislație fiscală | Persoană juridică | Administrare fiscală

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Republica Moldova|Codul fiscal|arenda|activitate de intreprinzator

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