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  • О декларировании юридическим лицом сумм в виде роялти и уплате подоходного налога
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iconО декларировании юридическим лицом сумм в виде роялти и уплате подоходного налога

Юридическое лицо «ТРАССС», сферой деятельности которого является издание детских книг, заключило договор передачи авторских прав на свои произведения с писателем – автором детских сказок. Договором предусмотрена выплата авторского вознаграждения за каждую опубликованную сказку. Обязано ли физическое лицо задекларировать доход, полученный в виде авторского вознаграждения, принимая во внимание тот факт, что юридическое лицо удержало при выплате подоходный налог? Какие шаги следует предпринять юридическому лицу по декларированию сумм в виде...

Marina Cravcenco

Marina Cravcenco

Monitorul fiscal FISC.md Nr.40 2017

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„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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The date of publishing:

20 October /2017 12:09

Catalogul tematic

Administrare fiscală | Legislație fiscală | Persoană juridică | Impozitul pe venit | Dare de seamă fiscală | Persoana fizică | Royalty

Tags:

юридическое лицо|роялти|налог

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