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  • Despre reținerea unui impozit din plățile efectuate în folosul coasociatului persoană fizică
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iconDespre reținerea unui impozit din plățile efectuate în folosul coasociatului persoană fizică

Întreprinderea intenționează să construiască un bloc locativ. În acest scop decide să încheie un contract de societate civilă cu o persoană fizică, care la rândul său va veni cu un aport de finanțare. Ulterior, entitatea urmează să vândă apartamentele după finisarea blocului locativ. Iar profitul obținut de la vânzarea acestora urmează a fi împărțit între coasociați proporțional cotelor-părţi în activitatea societăţii civile. Este necesar ca entitatea să rețină un impozit din plățile efectuate în folosul coasociatului persoană fizică?

Daniela Gulea

Daniela Gulea

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

12 October /2017 12:45

Catalogul tematic

Persoana fizică | Administrare fiscală | Legislație fiscală | Impozitul pe venit | Noutăți

Tags:

persoana fizică|venit|sursa de plata

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