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  • Referitor la reținerea impozitului pe venit din plățile efectuate în favoarea titularului de patentă
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iconReferitor la reținerea impozitului pe venit din plățile efectuate în favoarea titularului de patentă

Urmează persoana juridică să rețină impozit pe venit din plățile efectuate în favoarea titularului de patentă aferent serviciilor prestate de către acesta? 

Titularii de patente pot presta servicii persoanelor juridice, conform activității specificate în patentă, ținând cont de prevederile Legii nr. 93-XIV cu privire la patenta de întreprinzător din 15 iulie 1998 (în continuare – Lege).

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md Nr.38 2017

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„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:

16 June /2017 16:11

Catalogul tematic

Taxele locale | Patenta de întreprinzător | Legislație fiscală | Impozitul pe venit | Noutăți fiscale | Persoana fizică

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retinerea impozitului|patenta de întreprinzător|Codul fiscal|angajator|venit brut

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