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  • Privind achitarea obligațiilor fiscale aferente subdiviziunilor
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iconPrivind achitarea obligațiilor fiscale aferente subdiviziunilor

În cazul în care entitatea mai are subdiviziuni în afară de sediul central, cum urmează a fi achitat impozitul pe venit reținut la sursa de plată? Conform art. 7 alin. (5) din CF, pentru executarea prevederilor art. 6 alin. (10) din CF, contribuabilii care au subdiviziuni şi/sau obiecte impozabile calculează şi sting prin achitare obligațiile fiscale aferente subdiviziunilor/obiectelor impozabile corespunzător locului amplasării acestora (cu excepția taxei pe valoarea adăugată, a accizelor, a taxelor destinate transferării în fondul...

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md Nr.38 2017

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al Republicii Moldova

„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:

15 June /2017 15:50

Catalogul tematic

Dare de seamă fiscală | Persoana fizică | Impozitul pe venit | Legislație fiscală

Tags:

Codul fiscal|buget public|subdiviziune|evidenţă a plăţilor

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