Questions and answers
Impozitarea freelancer-ilor rezidenţi
Care este modalitatea de impozitare a veniturilor obţinute peste hotarele ţării (Marea Britanie) de un resident al RM - persoană fizică? Rezidentul acordă servicii IT nerezidentului, aflindu-se pe teritoriul Republicii Moldova. Angajatorul din Marea Britanie nu retine impozit din veniturile achitate rezidentului. Conform prevederilor art.13 alin.(1) lit. b) din Codul fiscal, subiecţi ai impunerii sunt persoanele fizice rezidente cetăţeni ai Republicii Moldova care nu desfăşoară activitate de întreprinzător şi pe parcursul perioadei fiscale obţin ...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
05 August /2017 10:45
Domeniu:
Impozitul pe venit | Legislație fiscală | Persoana fizică
Tags:
impozit | rezident | nerezident | salarii | venit | sursă de venit | sursa impozabila
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