Questions and answers
În care Dare de seamă urmează să reflecte agentul economic plata, efectuată în folosul persoanei fizice, pentru terenul agricol procurat?
Potrivit prevederilor art. 90 al CF, orice persoană care desfăşoară activitate de întreprinzător, reţine, în prealabil, ca parte a impozitului, o sumă în mărime de 7% din plăţile efectuate în folosul persoanei fizice, cu excepţia deţinătorilor de patente de întreprinzător, a întreprinzătorilor individuali şi a gospodăriilor ţărăneşti (de fermier), a cabinetului avocatului, a notarului public, a executorului judecătoresc, a biroului individual al mediatorului, pe veniturile obţinute de către aceștea, conform art. 18 din CF. Totodată, conform art. 92 alin. (3) al CF...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
21 March /2016 15:03
Catalogul tematic
Dare de seamă fiscală | Persoana fizică
Tags:
dare de seamă | agent economic | plată | persoana fizică
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