Questions and answers
Impozitarea veniturilor obținute de către un rezident de la un nerezident
Persona fizică ce nu desfășoară activitate de întreprinzător deține un site unde plasează reclamă de la nerezidenți. Cum urmează să-și onoreze obligațiile fiscale și care sunt documentele ce vor confirma sursele de venit obținute? Potrivit prevederilor art. 14 alin. (1) din Codul fiscal (CF), obiect al impunerii cu impozitul pe venit pentru persoanele fizice rezidente cetăţeni ai Republicii Moldova îl constituie: b) venitul din orice surse aflate în afara RM pentru activitatea în RM, cu excepţia deducerilor și scutirilor la ...
Monitorul fiscal FISC.md nr.5 (68) 2021
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The date of publishing:
13 August /2021 08:05
Domeniu:
Impozitul pe venit | Legislație fiscală | Persoana fizică
Tags:
impozit pe venit | rezident | nerezident | activitate de intreprinzator | reclama | persoana fizică
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