Questions and answers
Despre regimul fiscal pentru cîștigurile persoanei fizice, care nu cad sub incidența noțiunii de campanie promoțională
Care este modul de impozitare a cadourilor, premiilor, cîștigurilor, primite de către persoana fizică care nu practică activitate de întreprinzător, care nu cad sub incidența noțiunii de campanie promoțională? 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, ...
Monitorul fiscal FISC.md Nr.33 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 October /2016 12:57
Catalogul tematic
Legislație fiscală | Persoana fizică
Tags:
regim fiscal | persoana fizică | campanie promoțională | activitate de intreprinzator | Codul fiscal
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