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  • Reţinerile la sursă în cazul remunerării persoanei fizice pentru executarea expertizei tehnice
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iconReţinerile la sursă în cazul remunerării persoanei fizice pentru executarea expertizei tehnice

Entitatea „R” SRL a semnat un contract de prestări servicii cu o persoană fizică cetăţean, care va executa elaborarea expertizei tehnice (persoana deţine certificat de atestare tehnico-profesională). Care sunt reţinerile ce urmează să le efectueze entitatea „R” din plăţile pentru remunerarea persoanei fizice? Potrivit prevederilor art. 88 alin. (5) din CF veniturile persoanei fizice care nu desfășoară activitate de întreprinzător, obţinute din prestarea serviciilor și/sau lucrărilor, precum și veniturile membrilor consiliului sau comisiei...

Petru Griciuc

Petru Griciuc

Valeriu Severin

Valeriu Severin

Monitorul fiscal FISC.md Nr.7 (55) 2019

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.
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:

04 December /2019 14:01

Catalogul tematic

Asigurare socială de stat | Legislație fiscală | Administrare fiscală | Asigurare obligatorie de asistenţă medicală | Persoana fizică | Impozitul pe venit

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persoana fizică|venituri|entitate|buget

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