Questions and answers
Care va fi regimul fiscal la livrarea acumulatoarelor electrice uzate de către o persoană fizică ce nu practică activitate de întreprinzător?
În conformitate cu prevederile art. 90 din CF, orice persoană care desfăşoară activitate de întreprinzător, cu excepţia deţinătorilor de patente de întreprinzător, orice reprezentanţă conform art. 5 pct. 20), reprezentanţă permanentă, instituţie, organizaţie, inclusiv orice autoritate publică şi instituţie publică, reţine, în prealabil, ca parte a impozitului, o sumă în mărime de 7% din plăţile efectuate în folosul persoanei fizice, cu excepţia deţinătorilor de patente de întreprinzător, a întreprinzătorilor individuali şi a gospodăriilor ţărăneşti (de fermier), a cabinetului a...
Monitorul fiscal FISC.md Nr.18 2014
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
10 March /2014 10:33
Domeniu:
Impozitul pe venit | Persoana fizică
Tags:
persoană fizică | regimul fiscal
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