Questions and answers
Activitatea în domeniul tehnoligiei informaţiei a nerezidenţilor parcurilor IT
Ce regim de impozitare va folosi SRL cu gen de activitate executarea programelor soft, nefiind rezident al parcului IT? Dacă entitatea cu gen de activitate executarea programelor soft nu este rezident al parcului, urmează să aplice regimul de impozitare conform art.15 lit.b) sau art.541 din Codul fiscal. Concomitent, art. 24 alin. (21) din Legea pentru punerea în aplicare a titlurilor I şi II ale Codului fiscal nr. 1164 din 24.04.1997 prevede că se consideră venit impozabil venitul lunar (stabilit de contractul individual de muncă)...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
27 April /2018 14:50
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Tags:
rezident | it-парки | tehnoligia informatiei | agent economic
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