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  • Impozitarea venitului administratorului Consiliului de Administrare al unei societăţi, rezidentă al unui Stat Contractant
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iconImpozitarea venitului administratorului Consiliului de Administrare al unei societăţi, rezidentă al unui Stat Contractant

Se consideră sursă de venit impozabilă venitul salarial şi alte plăţi similare, achitate unei persoane fizice rezidente din Republica Moldova pentru serviciul efectuat în calitate de membru al Consiliului de Administrare al unei societăţi, rezidentă al unui Stat Contractant? Subiecţi ai impunerii cu impozitul pe venit la sursa de plată, potrivit prevederilor lit. b) şi c) alin. (1) al art. 13 din Codul fiscal, sunt persoanele fizice rezidente cetăţeni ai Republicii Moldova, care nu desfăşoară activitate de întreprinzător, dar pe parcursul...

Ala Pojoga

Ala Pojoga

Monitorul fiscal FISC.md Nr.14 2013

Institutions:

Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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12 July /2013 15:21

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Impozitul pe venit

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