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Colectarea hainelor second-hand. Reținerea în prealabil a impozitului pe venit și declararea plăților
Urmează agentul economic ce are ca activitate colectarea hainelor second-hand și comercializarea ulterioară a acestora, să rețină un impozit la sursa de plată din veniturile obținute de persoanele fizice ca rezultat al transmiterii hainelor personale care deja au fost purtate sau sunt noi? Cad acestea sub incidența noțiunii de deșeuri? La ce cod al sursei de venit din declarațiile lunare și anuale se vor atribui plățile menționate? Potrivit prevederilor art. 20 lit. y) din Codul fiscal (CF), veniturile obţinute de persoanele fizice, cu excepţia î...
Monitorul fiscal FISC.md nr.5 (74) 2022
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The date of publishing:
10 June /2022 08:03
Domeniu:
Impozitul pe venit | Persoana fizică
Tags:
impozit pe venit | persoana fizică | second hand
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