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Regimul fiscal al dobânzii din depozitul bancar al rezidentului parcului IT
Ca urmare a încheierii contractului de depozit cu instituția financiară din RM, agentul economic – rezident al parcului IT obține venituri sub formă de dobânzi. Veniturile respective (dobânzile de la depozitul bancar)se vor impozita cu impozitul unic de 7%? Potrivit art. 369 alin. (1) din Codul fiscal (CF), obiect al impunerii cu impozit unic îl reprezintă venitul din vânzări, înregistrat lunar în evidenţa contabilă. Mărimea venitului respectiv se determină în conformitate cu prevederile Standardelor Naţionale de Contabilitate sau, după caz, ale IFRS, în con...
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The date of publishing:
08 July /2019 11:08
Catalogul tematic
Impozitul pe venit | Noutăți | Persoană juridică
Tags:
depozite bancare | dobânzi | parc it | rezident | monitorul.fisc.md
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