Questions and answers
Se va reține la sursa de plată impozitul pe venit în cazul achiziționării de la persoanele fizice a unui activ de capital?
Capitolul 5 ,,Creşterea şi pierderile de capital” din Codul fiscal reglementează recunoaşterea şi determinarea creşterii si pierderilor de capital. Totodată, în conformitate cu art. 90 alin. (3) din Codul fiscal, persoanele indicate la art. 90 alin. (1) din Codul fiscal rețin, de asemenea, în prealabil, ca parte a impozitului, o sumă în mărime de 5% din plățile efectuate în folosul persoanei fizice, exceptînd întreprinzătorii individuali şi gospodăriile țărăneşti (de fermier), pe veniturile obținute de către acestea conform art. 18 din Codul fiscal. Nu se reține î...
Monitorul fiscal FISC.md Nr.2 2011
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
13 July /2011 16:20
Domeniu:
Impozitul pe venit
Tags:
impozit pe venit
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