Questions and answers
Referitor la impozitarea serviciilor de consultanță şi a serviciilor IT prestate de nerezident
Pe parcursul anului curent entitatea „Z” SRL beneficiază pe teritoriul Republicii Moldova de servicii de consultanță şi servicii IT din partea unui nerezident (rezident al SUA). Conform clauzelor contractuale dintre părți achitarea pentru serviciile respective va avea loc în luna iunie 2017. Urmează entitatea „Z” SRL să rețină la sursa de plată impozitul pe venit din plățile ce vor fi achitate nerezidentului? Dacă da, atunci în ce cuantum? Potrivit prevederilor art. 91 alin. (1) liniuța întâi din CF persoanele menționate la art. 90 rețin și achită un impozit în mări...
Monitorul fiscal FISC.md Nr.38 2017
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The date of publishing:
12 June /2017 11:04
Domeniu:
Noutăți
Tags:
nerezidenti | dubla impunere | tratat international | Republica Moldova | impozitare | venit impozabil
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