Questions and answers
Reţinerile 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 de cenzori a întreprinderilo...
Monitorul fiscal FISC.md Nr.7 (55) 2019
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The date of publishing:
04 December /2019 14:01
Domeniu:
Impozitul pe venit | Administrare fiscală | Asigurare socială de stat | Legislație fiscală | Asigurare obligatorie de asistenţă medicală | Persoana fizică
Tags:
persoana fizică | retinere | deducere | venituri | entitate | impozit | buget | prestare servicii
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