Questions and answers
Rezidentul - beneficiar de desemnarea procentuală
Rezidentul care are venituri de peste hotare pentru serviciile prestate în RM, poate beneficia de desemnarea procentuală? Ppotrivit art. 152 alin. (3) din Codul fiscal, beneficiarii desemnării procentuale sunt: asociaţiile obşteşti, fundaţiile şi instituţiile private înregistrate în Republica Moldova care desfăşoară activităţi de utilitate publică în conformitate cu art.30 al Legii cu privire la asociaţiile obşteşti, cu condiţia că acestea îşi desfăşoară activitatea timp de cel puţin un an pînă la solicitarea înregistrării în lista menţionată la alin.(4) şi n...
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The date of publishing:
23 January /2018 16:43
Domeniu:
Administrare fiscală | Legislație fiscală | Noutăți fiscale
Tags:
rezident | desemnare procentuala | Cod fiscal | buget | comerţ
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