Questions and answers
3. (29.4.31) Care este modalitatea de impozitare a veniturilor persoanelor juridice nerezidente obținute din prestarea serviciilor pe teritoriul Republicii Moldova?
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 întreprinzător sau din munca prin contract (acord) de muncă; peste hotarele Republicii Moldova din activităţi de întreprinzător sau din munca prin contract (acord) de muncă Astfel, venitul nerezidentului se consideră obţinut pe teritoriul Republicii Moldova doar în cazul în care acesta este legat de activitatea de întreprinzător desfăşurată pe terit...
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The date of publishing:
27 June /2017 09:50
Domeniu:
Impozitul pe venit | Administrare fiscală | Legislație fiscală | Noutăți fiscale
Tags:
rezidenții | Cod fiscal | Republica Moldova | impozitare | decontari
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