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  • Reflectarea veniturilor sub formă de salariu achitate în folosul persoanelor fizice nerezidente
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iconReflectarea veniturilor sub formă de salariu achitate în folosul persoanelor fizice nerezidente

Entitatea „A” SRL desfăşoară activitate în agricultură şi în perioada de recoltare a producţiei agricole intenţionează să angajeze 2 persoane fizice nerezidente. În ce dări de seamă fiscale urmează să reflecte entitatea veniturile sub formă de salariu achitate în folosul persoanelor fizice nerezidente? În baza prevederilor art. 73 alin. (4) din CF, veniturile persoanelor fizice nerezidente, specificate la art. 71 lit. n) și o) din CF, urmează a fi supuse impozitării la sursa de plată în modul prevăzut de art. 88 din CF, fără dreptul la...

Petru Griciuc

Petru Griciuc

Valeriu Severin

Valeriu Severin

Institutions:

Serviciul Fiscal de Stat | 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.
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The date of publishing:

26 July /2018 14:23

Catalogul tematic

IPC18 | Impozitul pe venit | Dare de seamă fiscală | Persoana fizică | Administrare fiscală | Legislație fiscală

Tags:

IALS14 | salariu | persoane fizice | impozit pe venit | IPC18 | nerezident

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