Questions and answers
Serviciile de intermediere și sumele colectate în numele unor părți terțe
Entitatea „Intermediar” SRL prestează servicii de intermediere „Beneficiar” SA, în baza unui contract încheiat între părți. Obiectul contractului constituie identificarea de către „Intermediar” SRL a unor cumpărători pentru bunurile comercializate de „Beneficiar” SA, în schimbul unui comision de 10% (stabilit prin contract). Respectiv, cumpărătorul achită intermediarului prețul integral al mărfii livrate, ceea ce nu reprezintă un venit al entității „Intermediar” SRL. Pot fi considerate plățile pentru marfa livrată sume colectate în numele unor părți terțe? În conformitate cu preved...
Monitorul fiscal FISC.md Nr.7 (55) 2019
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The date of publishing:
02 December /2019 11:35
Domeniu:
Administrare fiscală | Legislație fiscală
Tags:
servicii | intermediere | contract | venit | activitate de intreprinzator | comision
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