Questions and answers
Impozit pe venitul nerezidentului
Persoana juridică rezident RM a procurat de la persoana fizică rezident al Federației Ruse o mașină hidraulică. Trebuie oare de reținut, conform art.91 din Codul fiscal, impozit din venitul nerezidentului sau ne conducem de Convenția Internațională? Potrivit art.91 alin.(1) liniuța 1 din Codul fiscal, se reține impozitului pe venit în mărime de 12% din plățile direcționate spre achitare nerezidentului, aferente veniturilor specificate la art.71 din Codul fiscal (cu excepțiile specificate expres în norma dată). Totodată, din conținutul art.70 din Codul fisc...
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The date of publishing:
02 April /2018 15:24
Domeniu:
Impozitul pe venit | Noutăți
Tags:
rezident | nerezident | impozit pe venit | retinerea impozitului
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