Questions and answers
Obligaţiile fiscale privind impozitul pe venit în cazul primirii donaţiei
Pe parcursul perioadei martie-aprilie 2018 întreprinderea nerezidentă „W” (rezidentă a României) a efectuat donaţii sub formă de material săditor (butaşi, puieţi, seminţe) în folosul entităţii rezidente a R. Moldova „A” S.R.L. Care sunt obligaţiile fiscale privind impozitul pe venit ale entităţii rezidente? Potrivit prevederilor art. 827 din Codul civil al Republicii Moldova nr. 1107-XV din 06.06.2002, prin contract de donaţie, o parte (donator) se obligă să mărească din contul patrimoniului său, cu titlu gratuit, patrimoniul celeilalte părţi (donatar). Totodată,...
Monitorul fiscal FISC.md Nr. 4 (45) 2018
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The date of publishing:
25 June /2018 16:56
Domeniu:
Impozitul pe venit | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală
Tags:
donatie | rezident | intreprindere | Cod fiscal | impozit
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