Questions and answers
Creșterea de capital în cazul achitării în rate a activului de capital procurat
Entitatea procură de la persoana fizică un activ de capital, însă plata se va efectua în rate. Cum urmează de a determina creșterea de capital în cazul dat? În conformitate cu prevederile art. 90 alin. (2)-(3) din CF, contribuabilii specificați la alin. (1) al aceluiași articol au obligația de a reține în prealabil, ca parte a impozitului, o sumă în mărime de 12% din plățile efectuate în folosul persoanei fizice, exceptând întreprinzătorii individuali și gospodăriile țărănești (de f...
Monitorul fiscal FISC.md nr.2 (72) 2022
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The date of publishing:
04 February /2022 08:02
Domeniu:
Legislație fiscală | Persoana fizică | Creşterea de capital
Tags:
crestere de capital | activ | persoana fizică
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