Questions and answers
Royalty pentru persoanele juridice
Instituţia publică încheie contract cu persoana juridică rezidentă cu privirea la crearea unui soft. Softul dat va fi în exclusivitate proprietate a institutuţiei publice. Se va retine impozitul pe venit la sursa de plata (royalty)? În conformitate cu prevederile art. 90 și 901 din Codul fiscal, din plățile efectuate către persoanele juridice rezidente nu se reține impozitul pe venit la sursa de plată.
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
23 July /2018 14:42
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Tags:
persoana juridica | royalty | soft | sursa de plata
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