Questions and answers
Scrierea de către persoana fizică a spotului publicitar în bază de contract. Regimul fiscal
Întreprinderea „X” a încheiat un contract cu persoana fizică-cetățeanul „Y” conform căruia ultima scrie scenariul pentru un spot publicitar. Condițiile contractuale prevăd achitarea pentru scenariul prezentat până la finele lunii mai 2021. În acest caz, care este regimul fiscal prin prisma impozitului pe venit aplicat plății respective? Se consideră plata respectivă (serviciul prestat) drept de royalty sau nu? Potrivit art. 12 pct. 1) din Codul fiscal (CF), royalty (redevenţă) reprezintă p...
Monitorul fiscal FISC.md nr.4(67) 2021
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The date of publishing:
04 June /2021 08:05
Catalogul tematic
Legislație fiscală | Persoana fizică | Royalty
Tags:
persoana fizică | regim fiscal | contract | royalty
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