Questions and answers
Regimul fiscal al plăților efectuate în folosul persoanei fizice de către compania de leasing
Сompaniа de leasing „X” a procurat de la o persoană fizică un autoturism care ulterior a fi utilizat în interesele companiei. Apare obligația pentru compania de leasing să rețină un impozit din plăţile efectuate în folosul persoanei fizice? În conformitate cu prevederile art. 90 alin. (1) din CF, orice persoană care desfăşoară activitate de întreprinzător, cu excepţia deţinătorilor de patente de întreprinzător şi a persoanelor care desfăşoară activităţi independente conform cap. 102, orice reprezentanţă conform art. 5 pct. 20), reprezentanţă permanentă, instituţi...
Monitorul fiscal FISC.md Nr. 4 (45) 2018
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The date of publishing:
18 June /2018 14:10
Domeniu:
Impozitul pe venit | Administrare fiscală | Legislație fiscală | Persoana fizică | Obligație fiscală | Noutăți fiscale
Tags:
persoana fizică | compania | obligaţie fiscală | leasing | impozit pe venit
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