Questions and answers
Referitor la impozitarea serviciilor prestate de către un angajat angajatorului
Întreprinderea „X” lunar calculează şi achită salariu angajatului său, cetățean al Federației Ruse, în baza unui contract individual de muncă. Se califică oare serviciul prestat de către angajat angajatorului ca import de servicii și ce obligații privind TVA apar la angajator în cazul descris? Dacă angajatorul achită persoanei fizice nerezidente venituri sub formă de salariu pentru activitatea desfășurată în baza contractului individual de muncă, aceste venituri urmează a fi impozitate? Conform prevederilor art. 93 pct. 9) din CF, prestare de servicii de către persoa...
Monitorul fiscal FISC.md Nr.38 2017
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The date of publishing:
22 June /2017 14:15
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală | Persoana fizică | Noutăți fiscale
Tags:
prestare servicii | angajat | nerezident | Republica Moldova | Federația Rusă | salariu | remunerarea muncii
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