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  • Privind reținerile la sursă a impozitului pe venit din plățile acordate nerezidentului
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iconPrivind reținerile la sursă a impozitului pe venit din plățile acordate nerezidentului

Pe parcursul anului entitatea „B” SRL a beneficiat lunar de servicii informaționale, care au fost prestate de o persoană juridică nerezidentă (rezidentă a Germaniei). Până în luna curentă întreprinderea „B” SRL a efectuat plăţi în folosul nerezidentului, reținând la sursă impozit pe venit în mărime de 12%, însă în luna curentă nerezidentul i-a prezentat entității „B” SRL certificatul de rezidenţă pentru a beneficia de prevederile Acordului între state pentru evitarea dublei impuneri. Urmează de stabilit dacă trebuie să efectueze careva...

Petru Griciuc

Petru Griciuc

Valeriu Severin

Valeriu Severin

Monitorul fiscal FISC.md Nr.34 2016

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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:

28 October /2016 14:43

Catalogul tematic

Persoană juridică | Impozitul pe venit

Tags:

impozit pe venit | servicii informationale | persoana juridica | impuneri | dare de seamă

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